https://www.taxtmi.com/caselaws?id=383177 The appeals were partly allowed for statistical purposes, with the Tribunal upholding the validity of the re-assessment proceedings under Section 147/148 of the Income Tax Act. The Tribunal dismissed the allegation of a violation of natural justice due to the assessee's failure to engage in the process and directed the Assessing Officer to re-examine the matter regarding the applicability of Section 153C of the Act and additions made based on seized documents, emphasizing the importance of procedural fairness and factual verifications in tax assessment cases. en-us Mon, 15 Jul 2019 00:00:00 +0530 Wed, 17 Jul 2019 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383177 The appeals were partly allowed for statistical purposes, with the Tribunal upholding the validity of the re-assessment proceedings under Section 147/148 of the Income Tax Act. The Tribunal dismissed the allegation of a violation of natural justice due to the assessee's failure to engage in the process and directed the Assessing Officer to re-examine the matter regarding the applicability of Section 153C of the Act and additions made based on seized documents, emphasizing the importance of procedural fairness and factual verifications in tax assessment cases. Case-Laws Income Tax Mon, 15 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383177