https://www.taxtmi.com/caselaws?id=288359 The Tribunal remanded all issues back to the Assessing Officer for fresh determination, including the legality of the notice under section 153C r.w.s. 153A issued after the search date, addition under section 68 of the Act, assessment of income under Profit and Gains of business, and disallowance of business expenses. The Tribunal emphasized the appellant's right to a fair hearing and directed the AO to re-examine the issues, providing the appellant with a reasonable opportunity to present their case. The appeal was allowed for statistical purposes to ensure a just assessment process. en-us Fri, 08 Aug 2014 00:00:00 +0530 Tue, 02 Jun 2020 22:27:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288359 The Tribunal remanded all issues back to the Assessing Officer for fresh determination, including the legality of the notice under section 153C r.w.s. 153A issued after the search date, addition under section 68 of the Act, assessment of income under Profit and Gains of business, and disallowance of business expenses. The Tribunal emphasized the appellant's right to a fair hearing and directed the AO to re-examine the issues, providing the appellant with a reasonable opportunity to present their case. The appeal was allowed for statistical purposes to ensure a just assessment process. Case-Laws Income Tax Fri, 08 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288359