https://www.taxtmi.com/highlights?id=30228 Disallowance u/s 40A(3) - Power of CIT(A) to enhance the assessment - principles of natural justice - CIT(A) did not afford the assessee in the case on hand any opportunity whatsoever, let alone reasonable opportunity of showing cause against such enhancement - matter remanded back - AT en-us Sat, 09 Jul 2016 11:25:35 +0530 Sat, 09 Jul 2016 11:25:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=30228 Disallowance u/s 40A(3) - Power of CIT(A) to enhance the assessment - principles of natural justice - CIT(A) did not afford the assessee in the case on hand any opportunity whatsoever, let alone reasonable opportunity of showing cause against such enhancement - matter remanded back - AT Highlights Income Tax Sat, 09 Jul 2016 11:25:35 +0530 https://www.taxtmi.com/highlights?id=30228