https://www.taxtmi.com/caselaws?id=463771 HC set aside the assessment order and remanded the matter for fresh consideration, finding the AO had relied selectively on one bank statement and failed to examine other financial records of partners and associated entities. The court held the petitioner had placed prima facie evidence of partners' financial capacity and that in some instances fund flow was established. The petitioner may file additional documents within 15 days of receiving the order; the revenue must provide portal access and afford a reasonable opportunity, including video-conference hearing. A fresh order is to be issued within three months thereafter. en-us Thu, 06 Jun 2024 00:00:00 +0530 Tue, 16 Sep 2025 00:39:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463771 HC set aside the assessment order and remanded the matter for fresh consideration, finding the AO had relied selectively on one bank statement and failed to examine other financial records of partners and associated entities. The court held the petitioner had placed prima facie evidence of partners' financial capacity and that in some instances fund flow was established. The petitioner may file additional documents within 15 days of receiving the order; the revenue must provide portal access and afford a reasonable opportunity, including video-conference hearing. A fresh order is to be issued within three months thereafter. Case-Laws Income Tax Thu, 06 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463771