https://www.taxtmi.com/caselaws?id=325093 The Tribunal set aside the order quashing the invoking of section 145 of the I.T. Act and allowing the appeal under section 44AD, finding the Assessing Officer's actions arbitrary and lacking proper opportunity for the assessee to be heard. The disallowance under section 14A was also restricted, with the Tribunal deeming the rejection of bills and discrepancies in assessment process unsustainable. The rejection of bills of suppliers was found arbitrary, leading to a remand for a fresh decision with fair opportunity for the assessee. The case highlighted the importance of adherence to principles of natural justice in tax assessments. en-us Fri, 29 Jan 2016 00:00:00 +0530 Thu, 10 Mar 2016 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325093 The Tribunal set aside the order quashing the invoking of section 145 of the I.T. Act and allowing the appeal under section 44AD, finding the Assessing Officer's actions arbitrary and lacking proper opportunity for the assessee to be heard. The disallowance under section 14A was also restricted, with the Tribunal deeming the rejection of bills and discrepancies in assessment process unsustainable. The rejection of bills of suppliers was found arbitrary, leading to a remand for a fresh decision with fair opportunity for the assessee. The case highlighted the importance of adherence to principles of natural justice in tax assessments. Case-Laws Income Tax Fri, 29 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325093