https://www.taxtmi.com/caselaws?id=773813 The matter was restored to the first appellate authority for fresh adjudication after the assessee was granted a further opportunity to produce supporting material. Although the record noted earlier lack of effective cooperation, the Revenue did not object to remand, and the matter was sent back in the interest of justice. The fresh consideration was made subject to payment of costs and the assessee's cooperation in the remand proceedings. en-us Mon, 23 Jun 2025 00:00:00 +0530 Sat, 28 Jun 2025 08:31:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773813 The matter was restored to the first appellate authority for fresh adjudication after the assessee was granted a further opportunity to produce supporting material. Although the record noted earlier lack of effective cooperation, the Revenue did not object to remand, and the matter was sent back in the interest of justice. The fresh consideration was made subject to payment of costs and the assessee's cooperation in the remand proceedings. Case-Laws Income Tax Mon, 23 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773813