https://www.taxtmi.com/caselaws?id=790715 The assessment was set aside and remanded for de novo adjudication on merits because the assessee had not been given an effective opportunity to place supporting material during the Covid-19 period. The earlier rectification order had already corrected the view on the validity of the notice, so that legal issue was not allowed to be reopened in the remand proceedings. The Assessing Officer was directed to reconsider the matter afresh, examine all relevant evidence, and afford a reasonable opportunity of hearing to the assessee in the interest of substantial justice. en-us Mon, 27 Apr 2026 00:00:00 +0530 Wed, 29 Apr 2026 08:16:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790715 The assessment was set aside and remanded for de novo adjudication on merits because the assessee had not been given an effective opportunity to place supporting material during the Covid-19 period. The earlier rectification order had already corrected the view on the validity of the notice, so that legal issue was not allowed to be reopened in the remand proceedings. The Assessing Officer was directed to reconsider the matter afresh, examine all relevant evidence, and afford a reasonable opportunity of hearing to the assessee in the interest of substantial justice. Case-Laws Income Tax Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790715