https://www.taxtmi.com/caselaws?id=55815 The Tribunal dismissed the Revenue's appeals, affirming the AAC's decision to set aside the assessment orders by the ITO for the years 1973-74 to 1975-76. The ITO was directed to conduct fresh assessments, providing the assessee with a reasonable opportunity to present evidence regarding the additions made. The Tribunal stressed the ITO's duty to justify assessments under section 144 of the IT Act and upheld the AAC's authority to ensure a fair opportunity for the assessee to challenge assessment orders. en-us Thu, 02 Aug 1979 00:00:00 +0530 Tue, 30 Nov 2010 12:45:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55815 The Tribunal dismissed the Revenue's appeals, affirming the AAC's decision to set aside the assessment orders by the ITO for the years 1973-74 to 1975-76. The ITO was directed to conduct fresh assessments, providing the assessee with a reasonable opportunity to present evidence regarding the additions made. The Tribunal stressed the ITO's duty to justify assessments under section 144 of the IT Act and upheld the AAC's authority to ensure a fair opportunity for the assessee to challenge assessment orders. Case-Laws Income Tax Thu, 02 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55815