ITAT Directs Re-adjudication: Insufficient Opportunity in Section 144 Assessment

Satish Tyagi Vs ITO (ITAT Delhi)

The Income Tax Appellate Tribunal (ITAT) in Delhi recently addressed an appeal filed by the assessee, Satish Tyagi, against the order of the Commissioner of Income Tax (Appeals)-Ghaziabad. The primary issue revolved around an ex-parte assessment passed under Section 144 of the Income Tax Act, which the assessee claimed did not provide him with adequate opportunity to present his case.

In the case, Tyagi’s counsel urged that the assessment should be re

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