https://www.taxtmi.com/caselaws?id=423853 The Court found a gross violation of natural justice in the reassessment proceedings under Section 148 of the Income Tax Act, 1961. The assessing officer's failure to provide relevant information to the appellant, despite requests, led to an unfair assessment process. Emphasizing procedural fairness and the right to be heard, the Court remanded the matter for a fresh decision, directing the assessing officer to furnish necessary details and documents. The Court highlighted the importance of transparency and allowed the appellant to cross-examine relevant individuals, aiming to rectify procedural irregularities and uphold principles of natural justice. en-us Tue, 07 Jun 2022 00:00:00 +0530 Thu, 16 Jun 2022 09:15:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423853 The Court found a gross violation of natural justice in the reassessment proceedings under Section 148 of the Income Tax Act, 1961. The assessing officer's failure to provide relevant information to the appellant, despite requests, led to an unfair assessment process. Emphasizing procedural fairness and the right to be heard, the Court remanded the matter for a fresh decision, directing the assessing officer to furnish necessary details and documents. The Court highlighted the importance of transparency and allowed the appellant to cross-examine relevant individuals, aiming to rectify procedural irregularities and uphold principles of natural justice. Case-Laws Income Tax Tue, 07 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423853