https://www.taxtmi.com/caselaws?id=396659 The Tribunal remanded the case back to the CIT(A) due to lack of opportunity for the Assessing Officer to examine evidence. The CIT(A) was directed to re-evaluate the source of investment, ensuring a fair hearing for the assessee. Emphasizing procedural fairness and legal principles, the Tribunal treated the appeal as allowed for statistical purposes, highlighting the importance of proper evidence examination and granting opportunities for the assessee. en-us Wed, 03 Jun 2020 00:00:00 +0530 Tue, 22 Sep 2020 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396659 The Tribunal remanded the case back to the CIT(A) due to lack of opportunity for the Assessing Officer to examine evidence. The CIT(A) was directed to re-evaluate the source of investment, ensuring a fair hearing for the assessee. Emphasizing procedural fairness and legal principles, the Tribunal treated the appeal as allowed for statistical purposes, highlighting the importance of proper evidence examination and granting opportunities for the assessee. Case-Laws Income Tax Wed, 03 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396659