https://www.taxtmi.com/caselaws?id=304945 The Tribunal allowed the appeal of the Assessee for statistical purposes, setting aside the case back to the Ld. CIT(A) for fresh adjudication. The Tribunal emphasized the need for a reasonable opportunity for the assessee to be heard and acknowledged the legal grounds raised by the assessee challenging the notice under section 148, which were not adjudicated by the Ld. CIT(A). The decision highlighted the importance of addressing legal grounds and ensuring a fair opportunity for the assessee to present their case effectively. en-us Thu, 28 Nov 2019 00:00:00 +0530 Mon, 07 Nov 2022 23:15:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304945 The Tribunal allowed the appeal of the Assessee for statistical purposes, setting aside the case back to the Ld. CIT(A) for fresh adjudication. The Tribunal emphasized the need for a reasonable opportunity for the assessee to be heard and acknowledged the legal grounds raised by the assessee challenging the notice under section 148, which were not adjudicated by the Ld. CIT(A). The decision highlighted the importance of addressing legal grounds and ensuring a fair opportunity for the assessee to present their case effectively. Case-Laws Income Tax Thu, 28 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304945