https://www.taxtmi.com/caselaws?id=417626 The Tribunal allowed the Revenue's appeal for statistical purposes, emphasizing adherence to procedural requirements and providing the assessee with opportunities for explanation and defense during the assessment process. The judgment highlighted the importance of following CBDT instructions and ensuring procedural fairness in tax assessments. The Tribunal reversed the CIT(A)'s decision, remanding the case to the Assessing Officer for factual verification and adjudication following the complete scrutiny process. en-us Mon, 17 Jan 2022 00:00:00 +0530 Fri, 28 Jan 2022 09:02:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417626 The Tribunal allowed the Revenue's appeal for statistical purposes, emphasizing adherence to procedural requirements and providing the assessee with opportunities for explanation and defense during the assessment process. The judgment highlighted the importance of following CBDT instructions and ensuring procedural fairness in tax assessments. The Tribunal reversed the CIT(A)'s decision, remanding the case to the Assessing Officer for factual verification and adjudication following the complete scrutiny process. Case-Laws Income Tax Mon, 17 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417626