The Court directed the reopening of adjudication proceedings to allow the petitioner to file a reply. The decision underscores the importance of procedural fairness in tax matters and ensures that taxpayers are not deprived of their right to be heard.

CESTAT ruled that rent paid by a foreign government office is taxable without an MEA certificate

The Bench found that all details of the investment-linked deduction were fully disclosed in the original scrutiny under Section 143(3). The Court held that a reassessment on the same set of facts amounted to a mere change of opinion and that the AO lacked jurisdiction under Section 147