https://www.taxtmi.com/caselaws?id=771198 ITAT Jaipur set aside reassessment proceedings under sections 147/148 involving trading income and short-term capital gains additions. The assessee failed to provide required books, accounts, bills and vouchers despite multiple opportunities from AO, leading to best judgment assessment under section 144. CIT(A) dismissed appeal with brief four-line order without considering submissions. ITAT remanded matter to CIT(A) for fresh adjudication in interest of justice, directing adequate hearing opportunity for assessee who submitted 198-page paper book during appellate proceedings. en-us Wed, 30 Oct 2024 00:00:00 +0530 Wed, 21 May 2025 14:11:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771198 ITAT Jaipur set aside reassessment proceedings under sections 147/148 involving trading income and short-term capital gains additions. The assessee failed to provide required books, accounts, bills and vouchers despite multiple opportunities from AO, leading to best judgment assessment under section 144. CIT(A) dismissed appeal with brief four-line order without considering submissions. ITAT remanded matter to CIT(A) for fresh adjudication in interest of justice, directing adequate hearing opportunity for assessee who submitted 198-page paper book during appellate proceedings. Case-Laws Income Tax Wed, 30 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771198