https://www.taxtmi.com/caselaws?id=435027 The court set aside the impugned order and notices due to a discrepancy between the allegations in the notice and the findings in the order. The Assessing Officer was granted liberty to conduct a fresh assessment within twelve weeks. The judgment underscores the importance of consistency between notices and orders in income tax proceedings, adherence to legal principles by Assessing Officers, and timely assessments. The decision for a de novo assessment ensures a fair review of the petitioner's tax liability. en-us Mon, 23 Jan 2023 00:00:00 +0530 Fri, 10 Mar 2023 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435027 The court set aside the impugned order and notices due to a discrepancy between the allegations in the notice and the findings in the order. The Assessing Officer was granted liberty to conduct a fresh assessment within twelve weeks. The judgment underscores the importance of consistency between notices and orders in income tax proceedings, adherence to legal principles by Assessing Officers, and timely assessments. The decision for a de novo assessment ensures a fair review of the petitioner's tax liability. Case-Laws Income Tax Mon, 23 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435027