https://www.taxtmi.com/caselaws?id=196185 The ITAT allowed the appellant's appeal against the CIT (Appeals) order sustaining the addition under section 41(1) of the Income-tax Act. The ITAT found a violation of principles of natural justice as the CIT (A) relied on unreported judgments without allowing the appellant to respond. The ITAT directed the CIT (A) to provide the appellant with copies of the unreported judgments for fair consideration. The appeal was restored to the file of the CIT (A), and the decision was in favor of the assessee for statistical purposes. en-us Thu, 10 Jan 2013 00:00:00 +0530 Tue, 21 Nov 2017 12:38:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196185 The ITAT allowed the appellant's appeal against the CIT (Appeals) order sustaining the addition under section 41(1) of the Income-tax Act. The ITAT found a violation of principles of natural justice as the CIT (A) relied on unreported judgments without allowing the appellant to respond. The ITAT directed the CIT (A) to provide the appellant with copies of the unreported judgments for fair consideration. The appeal was restored to the file of the CIT (A), and the decision was in favor of the assessee for statistical purposes. Case-Laws Income Tax Thu, 10 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196185