https://www.taxtmi.com/caselaws?id=772833 ITAT Raipur set aside CIT(Appeals)/NFAC order and remanded matter for fresh adjudication. Case involved validity of reassessment where notice u/s 148 was issued by ITO-1(4) but final reassessment order u/s 147 r.w.s. 144 was passed by ITO-3(4) without proper transfer order u/s 127. ITAT found CIT(Appeals)/NFAC failed to verify transfer order availability and conducted inadequate factual enquiry without proper findings as required under Section 250(4) & (6). Both revenue's appeal and assessee's cross objection were remanded for denovo adjudication while complying with natural justice principles. en-us Mon, 21 Apr 2025 00:00:00 +0530 Sat, 14 Jun 2025 06:47:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772833 ITAT Raipur set aside CIT(Appeals)/NFAC order and remanded matter for fresh adjudication. Case involved validity of reassessment where notice u/s 148 was issued by ITO-1(4) but final reassessment order u/s 147 r.w.s. 144 was passed by ITO-3(4) without proper transfer order u/s 127. ITAT found CIT(Appeals)/NFAC failed to verify transfer order availability and conducted inadequate factual enquiry without proper findings as required under Section 250(4) & (6). Both revenue's appeal and assessee's cross objection were remanded for denovo adjudication while complying with natural justice principles. Case-Laws Income Tax Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772833