https://www.taxtmi.com/caselaws?id=280892 Additions for unexplained cash credits and disallowance of expenses were not sustained on merits because the assessment was completed ex parte and the appellate order was not reasoned. Since the issues had not been decided after affording a reasonable opportunity of hearing, the principles of natural justice required fresh consideration. The matter was therefore restored to the Commissioner (Appeals) for a de novo decision after calling for a remand report and giving the assessee an opportunity to be heard. en-us Mon, 01 Feb 2010 00:00:00 +0530 Fri, 24 May 2019 15:26:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280892 Additions for unexplained cash credits and disallowance of expenses were not sustained on merits because the assessment was completed ex parte and the appellate order was not reasoned. Since the issues had not been decided after affording a reasonable opportunity of hearing, the principles of natural justice required fresh consideration. The matter was therefore restored to the Commissioner (Appeals) for a de novo decision after calling for a remand report and giving the assessee an opportunity to be heard. Case-Laws Income Tax Mon, 01 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280892