https://www.taxtmi.com/caselaws?id=282249 The appeal of the assessee was allowed for statistical purposes, emphasizing the impact of legislative amendments on ongoing proceedings. The Tribunal found that orders passed based on the omitted clause were invalid, remanding the matter for reassessment by the Assessing Officer in accordance with the law. The decision underscored the importance of due process and the right of the assessee to present arguments, reflecting the significance of adherence to legal provisions and principles in tax matters. en-us Fri, 22 Dec 2017 00:00:00 +0530 Thu, 22 Aug 2019 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282249 The appeal of the assessee was allowed for statistical purposes, emphasizing the impact of legislative amendments on ongoing proceedings. The Tribunal found that orders passed based on the omitted clause were invalid, remanding the matter for reassessment by the Assessing Officer in accordance with the law. The decision underscored the importance of due process and the right of the assessee to present arguments, reflecting the significance of adherence to legal provisions and principles in tax matters. Case-Laws Income Tax Fri, 22 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282249