https://www.taxtmi.com/caselaws?id=788477 In reassessment, an addition was quashed because the Assessing Officer did not furnish statements and documents obtained from the Investigation Wing despite a specific Tribunal remand direction. The failure to supply the relied-upon material and to give the assessee an effective opportunity to rebut it was held to violate natural justice and procedural fairness. The record showed no compliance with the remand mandate, and the assessment was therefore vitiated. The challenge regarding the scope of remand was noted, but the decisive defect remained non-production of the investigative material and denial of hearing. The appeal was allowed in favour of the assessee. en-us Fri, 13 Mar 2026 00:00:00 +0530 Mon, 23 Mar 2026 08:49:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788477 In reassessment, an addition was quashed because the Assessing Officer did not furnish statements and documents obtained from the Investigation Wing despite a specific Tribunal remand direction. The failure to supply the relied-upon material and to give the assessee an effective opportunity to rebut it was held to violate natural justice and procedural fairness. The record showed no compliance with the remand mandate, and the assessment was therefore vitiated. The challenge regarding the scope of remand was noted, but the decisive defect remained non-production of the investigative material and denial of hearing. The appeal was allowed in favour of the assessee. Case-Laws Income Tax Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788477