https://www.taxtmi.com/caselaws?id=469467 The appellate order was found unsustainable because the request for transfer of the appeal under Notification No. 113/2022 dated 13.10.2022 was not duly considered, and the appeal was decided on the incorrect premise that the assessment followed DRP directions despite no DRP objections having been filed. This was treated as a breach of natural justice and a failure to adjudicate the appeal in accordance with law. The matter was therefore restored to the first appellate authority for fresh decision on merits. en-us Mon, 17 Feb 2025 00:00:00 +0530 Thu, 18 Jun 2026 18:59:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469467 The appellate order was found unsustainable because the request for transfer of the appeal under Notification No. 113/2022 dated 13.10.2022 was not duly considered, and the appeal was decided on the incorrect premise that the assessment followed DRP directions despite no DRP objections having been filed. This was treated as a breach of natural justice and a failure to adjudicate the appeal in accordance with law. The matter was therefore restored to the first appellate authority for fresh decision on merits. Case-Laws Income Tax Mon, 17 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469467