https://www.taxtmi.com/caselaws?id=790248 Where the assessee failed to produce books of account before the lower authorities and sought a fresh opportunity, the ITAT set aside the assessment and appellate orders and remanded the matter to the Assessing Officer for de novo adjudication. The Revenue did not oppose restoration, and the Tribunal held that remand was in the interests of justice so the assessee could be given a fair hearing. The impugned orders were therefore made to not survive, and the dispute was sent back for reconsideration in accordance with law. en-us Fri, 17 Apr 2026 00:00:00 +0530 Wed, 22 Apr 2026 08:47:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790248 Where the assessee failed to produce books of account before the lower authorities and sought a fresh opportunity, the ITAT set aside the assessment and appellate orders and remanded the matter to the Assessing Officer for de novo adjudication. The Revenue did not oppose restoration, and the Tribunal held that remand was in the interests of justice so the assessee could be given a fair hearing. The impugned orders were therefore made to not survive, and the dispute was sent back for reconsideration in accordance with law. Case-Laws Income Tax Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790248