https://www.taxtmi.com/caselaws?id=277687 An addition relating to an alleged claim of cost of improvement in capital gains was not finally sustained because the assessee was not given a proper opportunity of hearing before the first appellate authority. The adjournment request was refused without dealing with the reasons for seeking it, and the order did not show consideration of the grounds for refusal. The matter was therefore restored to the first appellate authority for fresh adjudication after granting adequate opportunity of hearing. en-us Tue, 06 Nov 2012 00:00:00 +0530 Tue, 18 Apr 2023 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277687 An addition relating to an alleged claim of cost of improvement in capital gains was not finally sustained because the assessee was not given a proper opportunity of hearing before the first appellate authority. The adjournment request was refused without dealing with the reasons for seeking it, and the order did not show consideration of the grounds for refusal. The matter was therefore restored to the first appellate authority for fresh adjudication after granting adequate opportunity of hearing. Case-Laws Income Tax Tue, 06 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277687