https://www.taxtmi.com/caselaws?id=263103 The Tribunal allowed the appeals filed by the assessee, setting aside the CIT(A) orders confirming additions made in the assessment. The Tribunal found that the assessee was in police custody during proceedings, received audit reports and notices without proper opportunity, leading to a lack of fair hearing. As a result, the cases were remanded to the Assessing Officer for fresh adjudication with proper opportunity. The appeals related to the company M/s Liberty Health Care (P) Ltd. were also remanded for similar reasons. en-us Fri, 13 Feb 2015 00:00:00 +0530 Wed, 25 Feb 2015 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263103 The Tribunal allowed the appeals filed by the assessee, setting aside the CIT(A) orders confirming additions made in the assessment. The Tribunal found that the assessee was in police custody during proceedings, received audit reports and notices without proper opportunity, leading to a lack of fair hearing. As a result, the cases were remanded to the Assessing Officer for fresh adjudication with proper opportunity. The appeals related to the company M/s Liberty Health Care (P) Ltd. were also remanded for similar reasons. Case-Laws Income Tax Fri, 13 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263103