https://www.taxtmi.com/caselaws?id=433932 The Appellate Tribunal ITAT, Delhi remanded the matter to the Assessing Officer for de-novo consideration, setting aside the addition made without the assessee's consent. The Tribunal emphasized the importance of due process and proper authorization in income tax assessments, directing assessments to be conducted on merit within statutory limitations. The appeal was allowed for statistical purposes, with the assessee required to contribute Rs. 5,000 to the Prime Minister's National Relief Fund. Other grounds of appeal were not adjudicated due to the remand. en-us Mon, 09 Jan 2023 00:00:00 +0530 Tue, 14 Feb 2023 08:49:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433932 The Appellate Tribunal ITAT, Delhi remanded the matter to the Assessing Officer for de-novo consideration, setting aside the addition made without the assessee's consent. The Tribunal emphasized the importance of due process and proper authorization in income tax assessments, directing assessments to be conducted on merit within statutory limitations. The appeal was allowed for statistical purposes, with the assessee required to contribute Rs. 5,000 to the Prime Minister's National Relief Fund. Other grounds of appeal were not adjudicated due to the remand. Case-Laws Income Tax Mon, 09 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433932