https://www.taxtmi.com/caselaws?id=64265 The Tribunal set aside the orders of the CIT(A) and Assessing Officer, remanding the issue for fresh determination. It emphasized the necessity of providing the assessee with an opportunity to substantiate their claim before disallowing deductions solely based on the absence of the audit report. The Tribunal also ruled that the Assessing Officer's decision without granting an opportunity to be heard violated the principles of natural justice, directing a fresh determination. Additionally, it clarified that the filing of an audit report with the return of income is procedural, not mandatory, and the assessee should have been allowed to submit it during assessment. en-us Fri, 25 Mar 1994 00:00:00 +0530 Sat, 05 Feb 2011 17:07:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64265 The Tribunal set aside the orders of the CIT(A) and Assessing Officer, remanding the issue for fresh determination. It emphasized the necessity of providing the assessee with an opportunity to substantiate their claim before disallowing deductions solely based on the absence of the audit report. The Tribunal also ruled that the Assessing Officer's decision without granting an opportunity to be heard violated the principles of natural justice, directing a fresh determination. Additionally, it clarified that the filing of an audit report with the return of income is procedural, not mandatory, and the assessee should have been allowed to submit it during assessment. Case-Laws Income Tax Fri, 25 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64265