https://www.taxtmi.com/caselaws?id=420610 The Tribunal set aside the assessment order challenged in the appeal, as it found that the Assessing Officer failed to provide reasons for reopening the assessment to the assessee, violating their rights. The Tribunal directed a fresh assessment after ensuring the necessary reasons are provided and allowing the assessee a fair hearing. Additionally, discrepancies in income reflected in Form 26AS and the timing of passing the assessment order were noted, leading to the decision to reassess with proper adherence to legal requirements and procedural fairness. en-us Wed, 23 Mar 2022 00:00:00 +0530 Wed, 06 Apr 2022 09:09:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420610 The Tribunal set aside the assessment order challenged in the appeal, as it found that the Assessing Officer failed to provide reasons for reopening the assessment to the assessee, violating their rights. The Tribunal directed a fresh assessment after ensuring the necessary reasons are provided and allowing the assessee a fair hearing. Additionally, discrepancies in income reflected in Form 26AS and the timing of passing the assessment order were noted, leading to the decision to reassess with proper adherence to legal requirements and procedural fairness. Case-Laws Income Tax Wed, 23 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420610