ITAT Mumbai Remands Case for Fair Hearing on Assessment Order

Nitin Amratlal Brahmbhatt Vs ACIT-24(3) (ITAT Mumbai) Introduction: The Income Tax Appellate Tribunal (ITAT) Mumbai recently remanded the case of Nitin Amratlal Brahmbhatt versus Assistant Commissioner of Income Tax-24(3) for the assessment year 2014-15. The ITAT decision follows the appeal filed by Brahmbhatt against the order of the Commissioner of Income Tax (Appeals)-48, Mumbai. The central issue revolves around the assessment order passed under Section 143(3) of the Income Tax Act, 1961, and the denial of a fair opportunity of hearing to the assessee. Detailed Analysis: Nitin Amratlal Bra...