https://www.taxtmi.com/caselaws?id=777246 ITAT (Patna) set aside both the assessment under s.147 r.w.s.144 r.w.s.144B and the appellate order, remitting the matter to the AO for de novo reassessment because the assessee had not been given a fair opportunity to submit evidence. The penalty under s.271AAC was also set aside and will be reconsidered after reassessment. The appeals are partly allowed for statistical purposes. en-us Thu, 21 Aug 2025 00:00:00 +0530 Wed, 27 Aug 2025 08:41:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777246 ITAT (Patna) set aside both the assessment under s.147 r.w.s.144 r.w.s.144B and the appellate order, remitting the matter to the AO for de novo reassessment because the assessee had not been given a fair opportunity to submit evidence. The penalty under s.271AAC was also set aside and will be reconsidered after reassessment. The appeals are partly allowed for statistical purposes. Case-Laws Income Tax Thu, 21 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777246