https://www.taxtmi.com/caselaws?id=346501 The Tribunal set aside the additions made by the Assessing Officer for unexplained bank credits due to lack of proper opportunity for the assessee to be heard. The Tribunal directed a fresh decision, emphasizing the importance of procedural fairness and effective hearing in tax assessment. The rejection of additional evidence by the ld. CIT(A) was overturned, stressing the necessity of providing adequate opportunity for the assessee. The case underscores the importance of due process and cooperation in tax dispute resolution. en-us Tue, 25 Jul 2017 00:00:00 +0530 Thu, 17 Aug 2017 08:45:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346501 The Tribunal set aside the additions made by the Assessing Officer for unexplained bank credits due to lack of proper opportunity for the assessee to be heard. The Tribunal directed a fresh decision, emphasizing the importance of procedural fairness and effective hearing in tax assessment. The rejection of additional evidence by the ld. CIT(A) was overturned, stressing the necessity of providing adequate opportunity for the assessee. The case underscores the importance of due process and cooperation in tax dispute resolution. Case-Laws Income Tax Tue, 25 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346501