Case Law Analysis
|Income Tax Appellate Tribunal
Section 251(1)(a) IT Act | CIT(A) May Set Aside Assessment for Inadequate Inquiry Even With Assessee’s Response: ITAT Nagpur
The ITAT Nagpur holds that an assessment under Section 251(1)(a) can be set aside for inadequate inquiry by the Assessing Officer, regardless of whether the assessee submitted a response. This affirms that natural justice requires more than mere procedural compliance - the inquiry itself must be meaningful, fair, and substantive, impacting how tax officers conduct scrutiny assessments nationwide.