https://www.taxtmi.com/caselaws?id=296520 The Tribunal set aside the assessment order validity issue under section 153A of the Act and the contradictory observations in the assessment order. The matter was remanded to the Assessing Officer for fresh adjudication, emphasizing the importance of providing a clear opportunity for the assessee to be heard and confronted with relevant documents. The decision was based on procedural grounds, with the Tribunal allowing the appeals for statistical purposes and concluding the judgment in open court on a specified date. en-us Tue, 03 Sep 2019 00:00:00 +0530 Mon, 26 Jul 2021 09:13:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296520 The Tribunal set aside the assessment order validity issue under section 153A of the Act and the contradictory observations in the assessment order. The matter was remanded to the Assessing Officer for fresh adjudication, emphasizing the importance of providing a clear opportunity for the assessee to be heard and confronted with relevant documents. The decision was based on procedural grounds, with the Tribunal allowing the appeals for statistical purposes and concluding the judgment in open court on a specified date. Case-Laws Income Tax Tue, 03 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296520