https://www.taxtmi.com/caselaws?id=345968 The ITAT dismissed the Department's appeal, upholding the Ld. CIT (Appeals)'s decisions on both issues. The notional fair rental value determination was reduced due to lack of proper notification to the assessee, and the addition under section 68 was deleted as the AO's findings were contradictory and lacked verification. The ITAT emphasized the importance of following proper procedures, burden of proof, and factual consistency in tax assessments and appeals. en-us Tue, 11 Apr 2017 00:00:00 +0530 Tue, 01 Aug 2017 09:07:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345968 The ITAT dismissed the Department's appeal, upholding the Ld. CIT (Appeals)'s decisions on both issues. The notional fair rental value determination was reduced due to lack of proper notification to the assessee, and the addition under section 68 was deleted as the AO's findings were contradictory and lacked verification. The ITAT emphasized the importance of following proper procedures, burden of proof, and factual consistency in tax assessments and appeals. Case-Laws Income Tax Tue, 11 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345968