https://www.taxtmi.com/caselaws?id=268624 The tribunal found that additions made by the Assessing Officer were solely based on the partner's statement without sufficient corroborative evidence. The CIT(A) failed to provide a detailed and reasoned order, brushing aside the lack of evidence. The tribunal ordered a fresh hearing to allow for a detailed consideration of the assessee's arguments and a proper assessment of the additions made, directing the CIT(A) to pass a speaking order after granting adequate opportunity of hearing. en-us Fri, 28 Aug 2015 00:00:00 +0530 Mon, 30 Nov 2015 12:53:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268624 The tribunal found that additions made by the Assessing Officer were solely based on the partner's statement without sufficient corroborative evidence. The CIT(A) failed to provide a detailed and reasoned order, brushing aside the lack of evidence. The tribunal ordered a fresh hearing to allow for a detailed consideration of the assessee's arguments and a proper assessment of the additions made, directing the CIT(A) to pass a speaking order after granting adequate opportunity of hearing. Case-Laws Income Tax Fri, 28 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268624