https://www.taxtmi.com/caselaws?id=285868 The Supreme Court allowed the petitions challenging assessment orders under Section 143(3) of the Income-tax Act, 1961, citing a violation of natural justice principles. The Court held that the Assessing Officer failed to consider the objections and relevant documents submitted by the petitioners, leading to an arbitrary and unsustainable order. Relying on the case of Anil Kumar v. Presiding Officer, the Court emphasized the importance of addressing and providing reasons for rejecting relevant materials. Consequently, the Court quashed the assessment orders and directed the assessees to appear before the Assessing Officer for a fresh decision with proper consideration of all relevant documents. en-us Fri, 28 Sep 2018 00:00:00 +0530 Fri, 31 Jan 2020 07:47:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285868 The Supreme Court allowed the petitions challenging assessment orders under Section 143(3) of the Income-tax Act, 1961, citing a violation of natural justice principles. The Court held that the Assessing Officer failed to consider the objections and relevant documents submitted by the petitioners, leading to an arbitrary and unsustainable order. Relying on the case of Anil Kumar v. Presiding Officer, the Court emphasized the importance of addressing and providing reasons for rejecting relevant materials. Consequently, the Court quashed the assessment orders and directed the assessees to appear before the Assessing Officer for a fresh decision with proper consideration of all relevant documents. Case-Laws Income Tax Fri, 28 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285868