https://www.taxtmi.com/caselaws?id=466185 Assessment under section 143(3) concerning the validity of a referral for a special audit was examined; the appellate body remanded the matter to the assessing officer for de novo framing of assessment on the basis that the assessee had been denied a reasonable opportunity to be heard, and directed that all rights and contentions of the assessee and Revenue remain open for fresh consideration. As all objections and contentions were left open on remand, the appeals did not raise any substantial question of law at that stage. en-us Fri, 16 Feb 2024 00:00:00 +0530 Wed, 28 Jan 2026 13:57:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466185 Assessment under section 143(3) concerning the validity of a referral for a special audit was examined; the appellate body remanded the matter to the assessing officer for de novo framing of assessment on the basis that the assessee had been denied a reasonable opportunity to be heard, and directed that all rights and contentions of the assessee and Revenue remain open for fresh consideration. As all objections and contentions were left open on remand, the appeals did not raise any substantial question of law at that stage. Case-Laws Income Tax Fri, 16 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466185