https://www.taxtmi.com/caselaws?id=761983 The Tribunal partially allowed the assessee's appeal for statistical purposes, emphasizing the necessity of providing a reasonable opportunity to be heard in set-aside assessment proceedings. The case was remanded for fresh adjudication by the AO, as the department failed to consider Form 10E and other relevant documents before rejecting the tax relief claim under section 89(1). The Tribunal noted non-compliance with procedural requirements, including the failure to provide the assessee a 30-day response period as mandated by the first proviso to section 143(1)(a). The order was pronounced on 19/11/2024, directing a reassessment based on material and explanations provided by the assessee. en-us Tue, 19 Nov 2024 00:00:00 +0530 Thu, 21 Nov 2024 09:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761983 The Tribunal partially allowed the assessee's appeal for statistical purposes, emphasizing the necessity of providing a reasonable opportunity to be heard in set-aside assessment proceedings. The case was remanded for fresh adjudication by the AO, as the department failed to consider Form 10E and other relevant documents before rejecting the tax relief claim under section 89(1). The Tribunal noted non-compliance with procedural requirements, including the failure to provide the assessee a 30-day response period as mandated by the first proviso to section 143(1)(a). The order was pronounced on 19/11/2024, directing a reassessment based on material and explanations provided by the assessee. Case-Laws Income Tax Tue, 19 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761983