https://www.taxtmi.com/caselaws?id=308698 The Tribunal allowed the appeal, quashing the reassessment order due to the assessing officer's failure to record satisfaction before initiating proceedings, as required by law. The Tribunal criticized the additions/disallowances made by the assessing officer as arbitrary and lacking proper justification. It emphasized the importance of providing a fair opportunity for the appellant to present their case during assessment proceedings and highlighted errors in charging interest under various sections. The decision underscored the significance of following legal procedures and ensuring a proper hearing for appellants. en-us Fri, 01 Jun 2018 00:00:00 +0530 Thu, 13 Jul 2023 21:25:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308698 The Tribunal allowed the appeal, quashing the reassessment order due to the assessing officer's failure to record satisfaction before initiating proceedings, as required by law. The Tribunal criticized the additions/disallowances made by the assessing officer as arbitrary and lacking proper justification. It emphasized the importance of providing a fair opportunity for the appellant to present their case during assessment proceedings and highlighted errors in charging interest under various sections. The decision underscored the significance of following legal procedures and ensuring a proper hearing for appellants. Case-Laws Income Tax Fri, 01 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308698