https://www.taxtmi.com/caselaws?id=793343 In a best judgment reassessment completed after repeated non-compliance with notices in faceless proceedings, the ITAT Delhi held that the Commissioner (Appeals) could invoke the proviso to section 251(1)(a) and set aside the assessment for de novo reconsideration after granting due opportunity of hearing. The record showed incomplete replies and failure to furnish verification material, and the reassessment proceeded under sections 147 and 144B with section 144 consequences for non-compliance. The Tribunal sustained the remand power under the Finance Act, 2024 amendment and rejected the Revenue's challenge. en-us Wed, 20 May 2026 00:00:00 +0530 Sat, 13 Jun 2026 08:36:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793343 In a best judgment reassessment completed after repeated non-compliance with notices in faceless proceedings, the ITAT Delhi held that the Commissioner (Appeals) could invoke the proviso to section 251(1)(a) and set aside the assessment for de novo reconsideration after granting due opportunity of hearing. The record showed incomplete replies and failure to furnish verification material, and the reassessment proceeded under sections 147 and 144B with section 144 consequences for non-compliance. The Tribunal sustained the remand power under the Finance Act, 2024 amendment and rejected the Revenue's challenge. Case-Laws Income Tax Wed, 20 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793343