https://www.taxtmi.com/caselaws?id=340450 The ITAT allowed the revenue's appeal for statistical purposes, directing the Ld. CIT-A to reconsider the issues after properly appreciating the facts and providing the assessee with adequate opportunity to present their case. The deletion of additions based on fresh evidence without giving the AO an opportunity to refute was found to be improper, and the invoking of provisions of sec. 44AD/44AF without proper justification was deemed incorrect. The lack of sufficient opportunity granted to the assessee during assessment proceedings was highlighted, emphasizing the need for a fair hearing. en-us Thu, 16 Mar 2017 00:00:00 +0530 Wed, 22 Mar 2017 09:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340450 The ITAT allowed the revenue's appeal for statistical purposes, directing the Ld. CIT-A to reconsider the issues after properly appreciating the facts and providing the assessee with adequate opportunity to present their case. The deletion of additions based on fresh evidence without giving the AO an opportunity to refute was found to be improper, and the invoking of provisions of sec. 44AD/44AF without proper justification was deemed incorrect. The lack of sufficient opportunity granted to the assessee during assessment proceedings was highlighted, emphasizing the need for a fair hearing. Case-Laws Income Tax Thu, 16 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340450