https://www.taxtmi.com/caselaws?id=28502 The court ruled in favor of the assessee, emphasizing the importance of providing an opportunity for the assessee to contest materials used in assessments, even under Section 144 of the Income Tax Act. The Tribunal's decision upholding the Income Tax Officer's assessment was deemed improper, and the case was remanded for rehearing to verify facts and ensure accuracy in the assessment process. The court instructed the Tribunal to reconsider the appeal based on correct information and awarded costs to the assessee, including counsel's fee of Rs. 500. en-us Wed, 03 Sep 1980 00:00:00 +0530 Tue, 23 Feb 2010 11:56:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28502 The court ruled in favor of the assessee, emphasizing the importance of providing an opportunity for the assessee to contest materials used in assessments, even under Section 144 of the Income Tax Act. The Tribunal's decision upholding the Income Tax Officer's assessment was deemed improper, and the case was remanded for rehearing to verify facts and ensure accuracy in the assessment process. The court instructed the Tribunal to reconsider the appeal based on correct information and awarded costs to the assessee, including counsel's fee of Rs. 500. Case-Laws Income Tax Wed, 03 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28502