https://www.taxtmi.com/caselaws?id=398793 The Tribunal remitted the case back to the Commissioner for re-adjudication, granting the appellant another opportunity to defend their case regarding the reopening of assessment under section 147 of the Income Tax Act. Emphasizing the importance of natural justice principles, the Tribunal highlighted the appellant's right to a fair hearing and representation. The decision aimed to ensure fairness in the assessment process, allowing the appellant a fresh chance to present their arguments and evidence before the first appellate authority. en-us Wed, 02 Sep 2020 00:00:00 +0530 Thu, 24 Sep 2020 11:31:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398793 The Tribunal remitted the case back to the Commissioner for re-adjudication, granting the appellant another opportunity to defend their case regarding the reopening of assessment under section 147 of the Income Tax Act. Emphasizing the importance of natural justice principles, the Tribunal highlighted the appellant's right to a fair hearing and representation. The decision aimed to ensure fairness in the assessment process, allowing the appellant a fresh chance to present their arguments and evidence before the first appellate authority. Case-Laws Income Tax Wed, 02 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398793