https://www.taxtmi.com/caselaws?id=443354 The Tribunal allowed the appeals for statistical purposes, remitting the matter back to the AO to comply with section 142(3) and provide the assessee an opportunity to be heard. The AO is directed to complete the assessment in accordance with the law after complying with these procedural requirements. en-us Fri, 18 Aug 2023 00:00:00 +0530 Fri, 22 Sep 2023 09:10:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443354 The Tribunal allowed the appeals for statistical purposes, remitting the matter back to the AO to comply with section 142(3) and provide the assessee an opportunity to be heard. The AO is directed to complete the assessment in accordance with the law after complying with these procedural requirements. Case-Laws Income Tax Fri, 18 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443354