https://www.taxtmi.com/caselaws?id=464274 ITAT CHENNAI - AT held that assessments completed under s.143(3) r.w.s.153C were vitiated by denial of natural justice and haste; CIT(A)'s disposal without addressing detailed submissions was bad in law. The Tribunal set aside the assessment orders and CIT(A) orders in twelve appeals and remanded the matters to the AO for fresh adjudication after affording the assessee a reasonable opportunity of hearing. The AO must furnish all seized material, including the satisfaction note and recorded statements that formed the basis of assessment. Appeals allowed for statistical purposes. en-us Wed, 18 Jan 2023 00:00:00 +0530 Wed, 15 Oct 2025 20:49:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464274 ITAT CHENNAI - AT held that assessments completed under s.143(3) r.w.s.153C were vitiated by denial of natural justice and haste; CIT(A)'s disposal without addressing detailed submissions was bad in law. The Tribunal set aside the assessment orders and CIT(A) orders in twelve appeals and remanded the matters to the AO for fresh adjudication after affording the assessee a reasonable opportunity of hearing. The AO must furnish all seized material, including the satisfaction note and recorded statements that formed the basis of assessment. Appeals allowed for statistical purposes. Case-Laws Income Tax Wed, 18 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464274