https://www.taxtmi.com/caselaws?id=373627 The appellate tribunal allowed the assessee's appeal against the additions made by the Assessing Officer under section 147 of the Income Tax Act for Assessment Year 2011-12. The issues were restored to the Commissioner (Appeals) for fresh adjudication, providing the assessee with a proper opportunity to be heard. If the assessee fails to respond, the Commissioner (Appeals) can decide the appeal based on available records. The appeal was allowed for statistical purposes, with no observations made on the merits of the issues. en-us Fri, 14 Dec 2018 00:00:00 +0530 Thu, 17 Jan 2019 08:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373627 The appellate tribunal allowed the assessee's appeal against the additions made by the Assessing Officer under section 147 of the Income Tax Act for Assessment Year 2011-12. The issues were restored to the Commissioner (Appeals) for fresh adjudication, providing the assessee with a proper opportunity to be heard. If the assessee fails to respond, the Commissioner (Appeals) can decide the appeal based on available records. The appeal was allowed for statistical purposes, with no observations made on the merits of the issues. Case-Laws Income Tax Fri, 14 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373627