https://www.taxtmi.com/caselaws?id=771396 Calcutta HC remanded assessment proceedings under section 147 back to Assessing Officer for fresh consideration. Court held that assessees were not afforded sufficient opportunity to submit documents and clarifications during original assessment proceedings. Despite assessees' diligent efforts evidenced by various replies and e-proceedings acknowledgements, they lacked adequate chance to establish case merits. HC granted assessees another opportunity to appear before AO with complete documentation to ensure proper assessment after full record consideration. en-us Mon, 05 May 2025 00:00:00 +0530 Sat, 24 May 2025 09:00:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771396 Calcutta HC remanded assessment proceedings under section 147 back to Assessing Officer for fresh consideration. Court held that assessees were not afforded sufficient opportunity to submit documents and clarifications during original assessment proceedings. Despite assessees' diligent efforts evidenced by various replies and e-proceedings acknowledgements, they lacked adequate chance to establish case merits. HC granted assessees another opportunity to appear before AO with complete documentation to ensure proper assessment after full record consideration. Case-Laws Income Tax Mon, 05 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771396