https://www.taxtmi.com/caselaws?id=420490 The Income Tax Appellate Tribunal granted the assessee one more opportunity to be heard before the Principal Commissioner, setting aside the order under section 263 for fresh consideration. The appeal was allowed for statistical purposes, highlighting the significance of ensuring a fair chance for the assessee to present their case in revisional proceedings, particularly in extraordinary situations such as the COVID-19 pandemic. en-us Thu, 17 Mar 2022 00:00:00 +0530 Mon, 04 Apr 2022 09:13:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420490 The Income Tax Appellate Tribunal granted the assessee one more opportunity to be heard before the Principal Commissioner, setting aside the order under section 263 for fresh consideration. The appeal was allowed for statistical purposes, highlighting the significance of ensuring a fair chance for the assessee to present their case in revisional proceedings, particularly in extraordinary situations such as the COVID-19 pandemic. Case-Laws Income Tax Thu, 17 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420490