https://www.taxtmi.com/caselaws?id=773605 Patna HC set aside CIT(A)/NAFC order finding gross negligence and dereliction of duty as the appellate authority acted without examining records. The court noted that an officer at such high position should consider all aspects of appellate matters rather than cause hardship to assessee and multiply litigation. The impugned order was quashed and matter remanded to CIT(A) for fresh consideration with direction to provide personal hearing and pass reasoned order within three months. en-us Thu, 19 Jun 2025 00:00:00 +0530 Wed, 25 Jun 2025 09:23:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773605 Patna HC set aside CIT(A)/NAFC order finding gross negligence and dereliction of duty as the appellate authority acted without examining records. The court noted that an officer at such high position should consider all aspects of appellate matters rather than cause hardship to assessee and multiply litigation. The impugned order was quashed and matter remanded to CIT(A) for fresh consideration with direction to provide personal hearing and pass reasoned order within three months. Case-Laws Income Tax Thu, 19 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773605