ITAT Jabalpur Restores Appeal in PISM Logistics Case: Reaffirms Importance of Natural Justice

PISM Logistics Pvt. Ltd. Vs ITO (ITAT Jabalpur) In a significant ruling emphasizing procedural fairness, the Income Tax Appellate Tribunal (ITAT), Jabalpur Bench, in PISM Logistics Pvt. Ltd. vs. Income Tax Officer (ITA No. 4/JAB/2025), has set aside the order of the Commissioner of Income Tax (Appeals) [CIT(A)] and directed a fresh adjudication of the appeal after providing adequate opportunity to the assessee. Case Background The dispute related to Assessment Year 2020-21, wherein a tax demand of ₹12,62,920 was raised during the processing of return under Section 143(1) of the Income Tax Ac...