https://www.taxtmi.com/caselaws?id=311532 The Tribunal set aside the orders of the Commissioner of Income-tax(A)-III, Kochi, and remanded the cases back to the assessing officer. It found that the assessees, trustees of various trusts, were not given adequate opportunity to present material for computing taxable income under section 144 of the Act. The Tribunal emphasized the need for a fair opportunity to present relevant documents, including trust accounts, and directed a thorough examination by the assessing officer. All appeals were allowed for statistical purposes. en-us Fri, 10 Aug 2012 00:00:00 +0530 Sat, 30 Dec 2023 16:46:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311532 The Tribunal set aside the orders of the Commissioner of Income-tax(A)-III, Kochi, and remanded the cases back to the assessing officer. It found that the assessees, trustees of various trusts, were not given adequate opportunity to present material for computing taxable income under section 144 of the Act. The Tribunal emphasized the need for a fair opportunity to present relevant documents, including trust accounts, and directed a thorough examination by the assessing officer. All appeals were allowed for statistical purposes. Case-Laws Income Tax Fri, 10 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311532