https://www.taxtmi.com/caselaws?id=464311 ITAT CHENNAI-AT set aside assessments and remanded the matter to the AO after finding that assessments were hurriedly completed under a mistaken belief they would time-bar on 31.12.2019, contrary to the actual bar date of 31.12.2020, thereby violating principles of natural justice. Relying on similar reasoning in a Madras HC decision, the tribunal directed issuance of fresh notice, opportunity to be heard, and admissibility of evidence before framing assessment. Appeals by the assessee were allowed for statistical purposes. en-us Wed, 18 Jan 2023 00:00:00 +0530 Fri, 17 Oct 2025 19:17:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464311 ITAT CHENNAI-AT set aside assessments and remanded the matter to the AO after finding that assessments were hurriedly completed under a mistaken belief they would time-bar on 31.12.2019, contrary to the actual bar date of 31.12.2020, thereby violating principles of natural justice. Relying on similar reasoning in a Madras HC decision, the tribunal directed issuance of fresh notice, opportunity to be heard, and admissibility of evidence before framing assessment. Appeals by the assessee were allowed for statistical purposes. Case-Laws Income Tax Wed, 18 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464311