https://www.taxtmi.com/caselaws?id=436251 The Tribunal allowed the appeals for statistical purposes, setting aside the issues to the Assessing Officer for fresh adjudication. The Tribunal directed proper disposal of all legal and factual matters, ensuring the assessee's right to a reasonable opportunity of hearing. The delay in filing the appeal was condoned due to uncontrollable postal delays, and the reopening of assessment under Section 148 was deemed invalid based on arbitrary and false reasons. The treatment of cash deposits as unexplained income was challenged, and the jurisdictional validity of the assessment order was questioned, leading to the Tribunal's decision for a fresh assessment process. en-us Mon, 20 Mar 2023 00:00:00 +0530 Sat, 08 Apr 2023 08:46:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436251 The Tribunal allowed the appeals for statistical purposes, setting aside the issues to the Assessing Officer for fresh adjudication. The Tribunal directed proper disposal of all legal and factual matters, ensuring the assessee's right to a reasonable opportunity of hearing. The delay in filing the appeal was condoned due to uncontrollable postal delays, and the reopening of assessment under Section 148 was deemed invalid based on arbitrary and false reasons. The treatment of cash deposits as unexplained income was challenged, and the jurisdictional validity of the assessment order was questioned, leading to the Tribunal's decision for a fresh assessment process. Case-Laws Income Tax Mon, 20 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436251