https://www.taxtmi.com/caselaws?id=772926 Where an assessee was denied reasonable opportunity of hearing in a best judgment assessment, the first appellate authority may set aside the assessment and remit the matter for fresh consideration if the statute so permits. The text notes that assessments under section 144 read with section 153A were challenged, but the appellate authority's finding on denial of opportunity was not displaced. It also refers to the amended section 251, effective 01.10.2024, as supporting the power to set aside and refer the matter back. The remand was upheld and the Revenue's challenge failed. en-us Tue, 29 Apr 2025 00:00:00 +0530 Mon, 16 Jun 2025 08:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772926 Where an assessee was denied reasonable opportunity of hearing in a best judgment assessment, the first appellate authority may set aside the assessment and remit the matter for fresh consideration if the statute so permits. The text notes that assessments under section 144 read with section 153A were challenged, but the appellate authority's finding on denial of opportunity was not displaced. It also refers to the amended section 251, effective 01.10.2024, as supporting the power to set aside and refer the matter back. The remand was upheld and the Revenue's challenge failed. Case-Laws Income Tax Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772926