https://www.taxtmi.com/caselaws?id=270521 The Tribunal allowed the appeal against the assessment order under section 143(3) for the assessment year 2010-11. It set aside the decision of the CIT(A) due to lack of proper opportunity for the assessee to be heard before enhancing the income. The Tribunal emphasized adherence to procedural requirements under section 251 of the Income Tax Act, stressing the importance of principles of natural justice and proper justification for disallowances and income enhancements in assessments. en-us Wed, 02 Dec 2015 00:00:00 +0530 Fri, 08 Jan 2016 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270521 The Tribunal allowed the appeal against the assessment order under section 143(3) for the assessment year 2010-11. It set aside the decision of the CIT(A) due to lack of proper opportunity for the assessee to be heard before enhancing the income. The Tribunal emphasized adherence to procedural requirements under section 251 of the Income Tax Act, stressing the importance of principles of natural justice and proper justification for disallowances and income enhancements in assessments. Case-Laws Income Tax Wed, 02 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270521