https://www.taxtmi.com/caselaws?id=434656 An assessment was restored for fresh consideration because the assessee had not complied before the lower authorities, but the record showed the company was under corporate insolvency resolution process and represented through the resolution framework. In these circumstances, the Tribunal granted one final opportunity to place the required details before the Assessing Officer, balancing procedural fairness against earlier non-compliance. Costs were imposed to reflect the assessee's failure to respond despite repeated notices. en-us Fri, 24 Feb 2023 00:00:00 +0530 Wed, 10 May 2023 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434656 An assessment was restored for fresh consideration because the assessee had not complied before the lower authorities, but the record showed the company was under corporate insolvency resolution process and represented through the resolution framework. In these circumstances, the Tribunal granted one final opportunity to place the required details before the Assessing Officer, balancing procedural fairness against earlier non-compliance. Costs were imposed to reflect the assessee's failure to respond despite repeated notices. Case-Laws Income Tax Fri, 24 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434656