https://www.taxtmi.com/caselaws?id=461008 Non-compliance in assessment proceedings led to a best judgment assessment under section 144 of the Income-tax Act, 1961, and the first appellate authority declined to admit the appeal for want of compliance with section 249(4)(b). The Tribunal noted that additional material, including books of account, bank statements, Form 26AS and income computation, had not been examined by the Assessing Officer. In the interest of natural justice, it set aside the appellate order and restored the matter to the Assessing Officer for de novo adjudication on merits. en-us Mon, 03 Jun 2024 00:00:00 +0530 Thu, 06 Mar 2025 18:58:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461008 Non-compliance in assessment proceedings led to a best judgment assessment under section 144 of the Income-tax Act, 1961, and the first appellate authority declined to admit the appeal for want of compliance with section 249(4)(b). The Tribunal noted that additional material, including books of account, bank statements, Form 26AS and income computation, had not been examined by the Assessing Officer. In the interest of natural justice, it set aside the appellate order and restored the matter to the Assessing Officer for de novo adjudication on merits. Case-Laws Income Tax Mon, 03 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461008