https://www.taxtmi.com/caselaws?id=425382 The Tribunal allowed the appeal for statistical purposes, emphasizing the importance of procedural fairness and substantial justice in tax assessments. The order of the Ld. CIT(A) was set aside, and the case was remanded for fresh consideration based on additional evidence admitted during the appellate proceedings. The decision underscored the significance of providing both the assessee and the Assessing Officer with adequate opportunities to present their respective cases, ensuring a fair and just resolution. en-us Thu, 07 Jul 2022 00:00:00 +0530 Fri, 22 Jul 2022 09:17:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425382 The Tribunal allowed the appeal for statistical purposes, emphasizing the importance of procedural fairness and substantial justice in tax assessments. The order of the Ld. CIT(A) was set aside, and the case was remanded for fresh consideration based on additional evidence admitted during the appellate proceedings. The decision underscored the significance of providing both the assessee and the Assessing Officer with adequate opportunities to present their respective cases, ensuring a fair and just resolution. Case-Laws Income Tax Thu, 07 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425382