https://www.taxtmi.com/caselaws?id=401535 The tribunal allowed all five appeals of the assessee for statistical purposes, directing a fresh examination of all issues by the Assessing Officer (AO) in accordance with the law. The tribunal found that the AO did not properly consider the details brought on record by the assessee and failed to provide investigation reports and statements used against the assessee, thereby preventing a proper reply. The matter was remanded back to the AO for a fresh decision, with instructions to provide copies of investigation reports, statements, and an opportunity for cross-examination, and to pass a speaking and reasoned order after affording a reasonable opportunity of being heard to the assessee. en-us Fri, 11 Sep 2020 00:00:00 +0530 Thu, 10 Dec 2020 08:22:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401535 The tribunal allowed all five appeals of the assessee for statistical purposes, directing a fresh examination of all issues by the Assessing Officer (AO) in accordance with the law. The tribunal found that the AO did not properly consider the details brought on record by the assessee and failed to provide investigation reports and statements used against the assessee, thereby preventing a proper reply. The matter was remanded back to the AO for a fresh decision, with instructions to provide copies of investigation reports, statements, and an opportunity for cross-examination, and to pass a speaking and reasoned order after affording a reasonable opportunity of being heard to the assessee. Case-Laws Income Tax Fri, 11 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401535