https://www.taxtmi.com/caselaws?id=57302 The Tribunal found that the Assessing Officer did not provide adequate time for the assessee to present its case, leading to a rushed assessment. The Commissioner of Income Tax (Appeals) was deemed unjustified in rejecting additional evidence. Consequently, the Tribunal remanded the matter to the CIT(A) for a fresh decision, emphasizing the need to grant the assessee a fair opportunity to be heard. The assessee's appeal was allowed for statistical purposes. en-us Wed, 30 Oct 2002 00:00:00 +0530 Thu, 21 Jun 2012 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57302 The Tribunal found that the Assessing Officer did not provide adequate time for the assessee to present its case, leading to a rushed assessment. The Commissioner of Income Tax (Appeals) was deemed unjustified in rejecting additional evidence. Consequently, the Tribunal remanded the matter to the CIT(A) for a fresh decision, emphasizing the need to grant the assessee a fair opportunity to be heard. The assessee's appeal was allowed for statistical purposes. Case-Laws Income Tax Wed, 30 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57302