https://www.taxtmi.com/caselaws?id=369018 The Tribunal found that the Assessing Officer's (AO) enquiries conducted without informing the assessee violated principles of natural justice. The AO disallowed the claimed discount as unexplained expenditure, leading to discrepancies. The Tribunal admitted additional evidence provided by the assessee, emphasizing the need for a fair hearing and remanded the issue for proper verification. This case underscores the importance of adhering to natural justice principles in assessments and ensuring the assessee's right to a fair opportunity to present their case. en-us Fri, 10 Aug 2018 00:00:00 +0530 Thu, 18 Oct 2018 07:35:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369018 The Tribunal found that the Assessing Officer's (AO) enquiries conducted without informing the assessee violated principles of natural justice. The AO disallowed the claimed discount as unexplained expenditure, leading to discrepancies. The Tribunal admitted additional evidence provided by the assessee, emphasizing the need for a fair hearing and remanded the issue for proper verification. This case underscores the importance of adhering to natural justice principles in assessments and ensuring the assessee's right to a fair opportunity to present their case. Case-Laws Income Tax Fri, 10 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369018