https://www.taxtmi.com/caselaws?id=280210 The Tribunal set aside the ex-parte order of the Ld. CIT(A) dismissing the assessee's appeal and restored the matter to the AO for a fresh decision, emphasizing the principle of natural justice. Regarding the treatment of share capital and share premium as explained cash credit, the Tribunal directed a fresh examination by the AO after providing the assessee with another opportunity to be heard due to lack of compliance. The disallowance under section 14A was not specifically addressed, and the appeal was treated as allowed for statistical purposes, remanding the matter for a fresh assessment. en-us Fri, 15 Jun 2018 00:00:00 +0530 Thu, 25 Apr 2019 06:32:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280210 The Tribunal set aside the ex-parte order of the Ld. CIT(A) dismissing the assessee's appeal and restored the matter to the AO for a fresh decision, emphasizing the principle of natural justice. Regarding the treatment of share capital and share premium as explained cash credit, the Tribunal directed a fresh examination by the AO after providing the assessee with another opportunity to be heard due to lack of compliance. The disallowance under section 14A was not specifically addressed, and the appeal was treated as allowed for statistical purposes, remanding the matter for a fresh assessment. Case-Laws Income Tax Fri, 15 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280210