https://www.taxtmi.com/caselaws?id=774611 Calcutta HC set aside assessment order passed under Section 147 read with Section 254 for assessment year 2011-12, finding AO failed to provide adequate opportunity to assessee despite Appellate Tribunal's specific directions. Court noted AO generated demand before assessee could respond to proposed variation, demonstrating closed mind approach. Matter remanded to new jurisdictional AO to decide assessment afresh considering petitioner's response filed on 31st March 2025, with direction to pass order by 31st July 2025. Purported demand quashed. en-us Thu, 03 Jul 2025 00:00:00 +0530 Fri, 11 Jul 2025 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774611 Calcutta HC set aside assessment order passed under Section 147 read with Section 254 for assessment year 2011-12, finding AO failed to provide adequate opportunity to assessee despite Appellate Tribunal's specific directions. Court noted AO generated demand before assessee could respond to proposed variation, demonstrating closed mind approach. Matter remanded to new jurisdictional AO to decide assessment afresh considering petitioner's response filed on 31st March 2025, with direction to pass order by 31st July 2025. Purported demand quashed. Case-Laws Income Tax Thu, 03 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774611