https://www.taxtmi.com/caselaws?id=425736 The ITAT allowed the appellant's additional grounds challenging the legality of the notice issued under Section 148 and directed for further adjudication by the CIT(A). Emphasizing procedural compliance, the ITAT highlighted the importance of proper verification of transactions with M/s Shivam Communication and the need for a thorough review before initiating reassessment proceedings. Upholding the appellant's right to redressal, the ITAT stressed the significance of fair assessment procedures and judicial review to ensure a just outcome, aiming at facilitating a reconsideration by the CIT(A) while upholding principles of natural justice and procedural compliance. en-us Tue, 12 Jul 2022 00:00:00 +0530 Sat, 30 Jul 2022 08:29:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425736 The ITAT allowed the appellant's additional grounds challenging the legality of the notice issued under Section 148 and directed for further adjudication by the CIT(A). Emphasizing procedural compliance, the ITAT highlighted the importance of proper verification of transactions with M/s Shivam Communication and the need for a thorough review before initiating reassessment proceedings. Upholding the appellant's right to redressal, the ITAT stressed the significance of fair assessment procedures and judicial review to ensure a just outcome, aiming at facilitating a reconsideration by the CIT(A) while upholding principles of natural justice and procedural compliance. Case-Laws Income Tax Tue, 12 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425736