https://www.taxtmi.com/highlights?id=22920 If the Assessing Officer has raised same issue it has not made any addition then the CIT(A) cannot picked up this issue making further disallowance and enhancement without adopting due opportunity of hearing of the assessee by simply holding that no details or evidence have been filed. - AT en-us Wed, 13 May 2015 09:56:53 +0530 Wed, 13 May 2015 09:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=22920 If the Assessing Officer has raised same issue it has not made any addition then the CIT(A) cannot picked up this issue making further disallowance and enhancement without adopting due opportunity of hearing of the assessee by simply holding that no details or evidence have been filed. - AT Highlights Income Tax Wed, 13 May 2015 09:56:53 +0530 https://www.taxtmi.com/highlights?id=22920