https://www.taxtmi.com/caselaws?id=419839 The Tribunal set aside the Ld. CIT(A)'s order in a case challenging an ex-parte assessment under Section 148, emphasizing the importance of a fair hearing and proper consideration of evidence. The Tribunal also remanded the rejection of additional evidence for proper adjudication, stressing procedural fairness. The dispute over the addition of mutual fund investments and interest income was directed for a fresh adjudication to ensure a fair hearing and examination of submissions. Ultimately, the appeal was allowed for statistical purposes, highlighting the significance of procedural fairness in tax assessments. en-us Tue, 01 Mar 2022 00:00:00 +0530 Tue, 22 Mar 2022 08:59:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419839 The Tribunal set aside the Ld. CIT(A)'s order in a case challenging an ex-parte assessment under Section 148, emphasizing the importance of a fair hearing and proper consideration of evidence. The Tribunal also remanded the rejection of additional evidence for proper adjudication, stressing procedural fairness. The dispute over the addition of mutual fund investments and interest income was directed for a fresh adjudication to ensure a fair hearing and examination of submissions. Ultimately, the appeal was allowed for statistical purposes, highlighting the significance of procedural fairness in tax assessments. Case-Laws Income Tax Tue, 01 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419839