https://www.taxtmi.com/caselaws?id=774819 ITAT PUNE restored the matter to AO after finding procedural irregularities in assessment process. AO issued notices under sections 143(2) and 142(1) on 22.03.2013 requiring assessee to submit details by 25.03.2013, then passed order on 28.03.2013 without seeking further clarification. CIT(A) passed consolidated order for assessment years 2009-10, 2010-11 and 2011-12. Tribunal directed fresh adjudication considering inadequate time given to assessee and lack of proper opportunity for clarification, following precedent from assessee's own case for earlier years. en-us Fri, 04 Jul 2025 00:00:00 +0530 Tue, 15 Jul 2025 08:39:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774819 ITAT PUNE restored the matter to AO after finding procedural irregularities in assessment process. AO issued notices under sections 143(2) and 142(1) on 22.03.2013 requiring assessee to submit details by 25.03.2013, then passed order on 28.03.2013 without seeking further clarification. CIT(A) passed consolidated order for assessment years 2009-10, 2010-11 and 2011-12. Tribunal directed fresh adjudication considering inadequate time given to assessee and lack of proper opportunity for clarification, following precedent from assessee's own case for earlier years. Case-Laws Income Tax Fri, 04 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774819