https://www.taxtmi.com/caselaws?id=466192 Jurisdictional challenge concerning validity of an alleged section 127 order and procedural regularity of a special audit were examined; the adjudicatory forum concluded that in view of pending higher court and tribunal directions the matter requires fresh adjudication and proper opportunity to the taxpayer, and accordingly the appeal is restored to the assessing appellate authority for a speaking order after adjudicating production of the impugned order and related de novo assessment issues, with the revenue grounds permitted to stand for statistical purposes. en-us Fri, 21 Mar 2025 00:00:00 +0530 Tue, 27 Jan 2026 11:24:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466192 Jurisdictional challenge concerning validity of an alleged section 127 order and procedural regularity of a special audit were examined; the adjudicatory forum concluded that in view of pending higher court and tribunal directions the matter requires fresh adjudication and proper opportunity to the taxpayer, and accordingly the appeal is restored to the assessing appellate authority for a speaking order after adjudicating production of the impugned order and related de novo assessment issues, with the revenue grounds permitted to stand for statistical purposes. Case-Laws Income Tax Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466192