https://www.taxtmi.com/caselaws?id=404137 The Appellate Tribunal allowed the appeal filed by the assessee for statistical purposes, directing the issue to be restored to the file of the Ld. CIT(A) for the assessee to have a final opportunity to substantiate its case. The Tribunal emphasized the importance of procedural fairness and granting the assessee a chance to present its arguments regarding the addition and the validity of the reassessment proceedings before the Ld. CIT(A). en-us Thu, 07 Jan 2021 00:00:00 +0530 Wed, 17 Feb 2021 09:28:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404137 The Appellate Tribunal allowed the appeal filed by the assessee for statistical purposes, directing the issue to be restored to the file of the Ld. CIT(A) for the assessee to have a final opportunity to substantiate its case. The Tribunal emphasized the importance of procedural fairness and granting the assessee a chance to present its arguments regarding the addition and the validity of the reassessment proceedings before the Ld. CIT(A). Case-Laws Income Tax Thu, 07 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404137