https://www.taxtmi.com/caselaws?id=279210 The ITAT allowed the Revenue's appeal, setting aside the CIT(A)'s decision to delete the addition of Rs. 62,67,610 made by the A.O. The ITAT directed the CIT(A) to first analyze the facts of the case, apply legal precedents, and provide a reasonable opportunity for the assessee to be heard. The decision highlighted the necessity of considering facts before legal principles to ensure a fair and well-reasoned judgment. en-us Fri, 24 Mar 2017 00:00:00 +0530 Fri, 08 Mar 2019 06:55:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279210 The ITAT allowed the Revenue's appeal, setting aside the CIT(A)'s decision to delete the addition of Rs. 62,67,610 made by the A.O. The ITAT directed the CIT(A) to first analyze the facts of the case, apply legal precedents, and provide a reasonable opportunity for the assessee to be heard. The decision highlighted the necessity of considering facts before legal principles to ensure a fair and well-reasoned judgment. Case-Laws Income Tax Fri, 24 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279210