https://www.taxtmi.com/caselaws?id=401113 The tribunal set aside the CIT(A)'s order on income enhancement, restoring the matter for fresh consideration to provide the assessee with a fair hearing opportunity. The assessee's appeal was allowed for statistical purposes, while the Revenue's appeal was dismissed. The tribunal highlighted the importance of proper notice and ruled against the inclusion of notional income without substantiating evidence. en-us Wed, 25 Nov 2020 00:00:00 +0530 Fri, 27 Nov 2020 11:16:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401113 The tribunal set aside the CIT(A)'s order on income enhancement, restoring the matter for fresh consideration to provide the assessee with a fair hearing opportunity. The assessee's appeal was allowed for statistical purposes, while the Revenue's appeal was dismissed. The tribunal highlighted the importance of proper notice and ruled against the inclusion of notional income without substantiating evidence. Case-Laws Income Tax Wed, 25 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401113