https://www.taxtmi.com/caselaws?id=385611 The Tribunal addressed multiple legal issues in the appeals, ruling against the assessee on the failure to issue notice under section 143(2) within the prescribed time period. Assessment proceedings conducted in absence of the assessee were set aside for fresh assessments. The estimation of commission income and addition on account of cash deposits were remitted for reconsideration. The Tribunal also sent penalty matters back to the AO for reassessment. Fair opportunities for the assessee were ensured throughout the proceedings, with detailed analysis and directions provided for each issue. en-us Fri, 06 Sep 2019 00:00:00 +0530 Tue, 10 Sep 2019 06:02:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385611 The Tribunal addressed multiple legal issues in the appeals, ruling against the assessee on the failure to issue notice under section 143(2) within the prescribed time period. Assessment proceedings conducted in absence of the assessee were set aside for fresh assessments. The estimation of commission income and addition on account of cash deposits were remitted for reconsideration. The Tribunal also sent penalty matters back to the AO for reassessment. Fair opportunities for the assessee were ensured throughout the proceedings, with detailed analysis and directions provided for each issue. Case-Laws Income Tax Fri, 06 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385611