https://www.taxtmi.com/caselaws?id=408008 The Tribunal remanded the case to the Assessing Officer due to procedural irregularities in reassessment proceedings. It emphasized the need for the AO to provide reasons for reopening the case, address objections, and ensure compliance with principles of natural justice. The Tribunal highlighted that the absence of reasons for reopening and failure to follow due process necessitated a review of the proceedings to uphold procedural fairness and legal requirements in income tax assessments. en-us Thu, 22 Apr 2021 00:00:00 +0530 Sat, 29 May 2021 08:28:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408008 The Tribunal remanded the case to the Assessing Officer due to procedural irregularities in reassessment proceedings. It emphasized the need for the AO to provide reasons for reopening the case, address objections, and ensure compliance with principles of natural justice. The Tribunal highlighted that the absence of reasons for reopening and failure to follow due process necessitated a review of the proceedings to uphold procedural fairness and legal requirements in income tax assessments. Case-Laws Income Tax Thu, 22 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408008