https://www.taxtmi.com/caselaws?id=760155 An assessment order rejecting an assessee's claim for want of proper authentication of the tax audit report and non-production of supporting bank statements was set aside because the assessee sought one further opportunity to place additional documents and submissions. The High Court held that, where the assessment proceeded on an incomplete evidentiary record and further material was sought to substantiate the claim and the genuineness of the audit report, remand for fresh consideration was appropriate. The matter was therefore remitted to the Assessing Officer for reconsideration afresh with liberty to file additional pleadings, documents, and judgments. en-us Wed, 03 Apr 2024 00:00:00 +0530 Thu, 17 Oct 2024 09:24:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760155 An assessment order rejecting an assessee's claim for want of proper authentication of the tax audit report and non-production of supporting bank statements was set aside because the assessee sought one further opportunity to place additional documents and submissions. The High Court held that, where the assessment proceeded on an incomplete evidentiary record and further material was sought to substantiate the claim and the genuineness of the audit report, remand for fresh consideration was appropriate. The matter was therefore remitted to the Assessing Officer for reconsideration afresh with liberty to file additional pleadings, documents, and judgments. Case-Laws Income Tax Wed, 03 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760155