https://www.taxtmi.com/caselaws?id=249340 The appeal was allowed for statistical purposes due to procedural irregularities and non-compliance with principles of natural justice by the Lower Appellate Authority. The Tribunal emphasized the significance of ensuring the appellant's right to be heard and receiving proper notice of the hearing. The addition of share application money and presumed commission was not addressed on merits due to procedural issues, and the Tribunal directed the appellant to obtain the notice of the hearing date for fresh adjudication. The denial of the adjournment application underscored the Tribunal's strict approach towards procedural matters and timely proceedings. en-us Fri, 13 Jun 2014 00:00:00 +0530 Fri, 11 Jul 2014 08:12:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249340 The appeal was allowed for statistical purposes due to procedural irregularities and non-compliance with principles of natural justice by the Lower Appellate Authority. The Tribunal emphasized the significance of ensuring the appellant's right to be heard and receiving proper notice of the hearing. The addition of share application money and presumed commission was not addressed on merits due to procedural issues, and the Tribunal directed the appellant to obtain the notice of the hearing date for fresh adjudication. The denial of the adjournment application underscored the Tribunal's strict approach towards procedural matters and timely proceedings. Case-Laws Income Tax Fri, 13 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249340