https://www.taxtmi.com/caselaws?id=438139 The appeal challenged the order of the Ld. CIT(A) dismissing the appeal against the Assessment Order for the Assessment Year 2012-13 under Section 143(3) of the Income Tax Act, 1961. The Tribunal found ambiguity in the furnishing of the remand report to the Appellant, leading to a violation of natural justice principles. Consequently, the order was set aside with directions for the CIT(A) to reconsider the issues after affording the Appellant a reasonable opportunity to be heard. The appeal was allowed for statistical purposes, emphasizing the importance of procedural fairness. en-us Thu, 27 Apr 2023 00:00:00 +0530 Wed, 24 May 2023 09:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438139 The appeal challenged the order of the Ld. CIT(A) dismissing the appeal against the Assessment Order for the Assessment Year 2012-13 under Section 143(3) of the Income Tax Act, 1961. The Tribunal found ambiguity in the furnishing of the remand report to the Appellant, leading to a violation of natural justice principles. Consequently, the order was set aside with directions for the CIT(A) to reconsider the issues after affording the Appellant a reasonable opportunity to be heard. The appeal was allowed for statistical purposes, emphasizing the importance of procedural fairness. Case-Laws Income Tax Thu, 27 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438139