https://www.taxtmi.com/caselaws?id=422821 The Tribunal remanded the case back to the Ld. CIT(A) for fresh adjudication after considering the subsequent search and seizure operation and the assessment order passed under section 144 r.w.s. 153A. The Tribunal emphasized the need for a comprehensive review of findings from both assessments and granting the assessee a reasonable opportunity to be heard. The appeals of the revenue were allowed for statistical purposes, with the matter being remanded for further examination in light of the Tribunal's observations. en-us Wed, 27 Apr 2022 00:00:00 +0530 Mon, 23 May 2022 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422821 The Tribunal remanded the case back to the Ld. CIT(A) for fresh adjudication after considering the subsequent search and seizure operation and the assessment order passed under section 144 r.w.s. 153A. The Tribunal emphasized the need for a comprehensive review of findings from both assessments and granting the assessee a reasonable opportunity to be heard. The appeals of the revenue were allowed for statistical purposes, with the matter being remanded for further examination in light of the Tribunal's observations. Case-Laws Income Tax Wed, 27 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422821