https://www.taxtmi.com/caselaws?id=435012 The appeal by the Assessee was allowed by the Tribunal, with a delay in filing the appeal being condoned due to reasonable cause. The Tribunal set aside several grounds related to issues such as service of notice under sections 148 and 143(2) of the Income Tax Act, opportunity to present additional evidence, and the reopening of assessment for further examination by the Commissioner of Income Tax (Appeals) to ensure proper adjudication and provide reasonable opportunities to the Assessee. en-us Thu, 09 Feb 2023 00:00:00 +0530 Fri, 10 Mar 2023 08:56:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435012 The appeal by the Assessee was allowed by the Tribunal, with a delay in filing the appeal being condoned due to reasonable cause. The Tribunal set aside several grounds related to issues such as service of notice under sections 148 and 143(2) of the Income Tax Act, opportunity to present additional evidence, and the reopening of assessment for further examination by the Commissioner of Income Tax (Appeals) to ensure proper adjudication and provide reasonable opportunities to the Assessee. Case-Laws Income Tax Thu, 09 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435012