https://www.taxtmi.com/caselaws?id=401303 The tribunal found that the CIT(A) acted arbitrarily by enhancing the addition without proper inquiry or investigation. The tribunal held that the CIT(A) did not provide a reasonable opportunity to the assessee before enhancing the addition and restored the assessment order of the AO, deleting the addition of Rs. 84 lakhs. The appeal of the assessee was allowed. en-us Wed, 04 Nov 2020 00:00:00 +0530 Mon, 28 Dec 2020 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401303 The tribunal found that the CIT(A) acted arbitrarily by enhancing the addition without proper inquiry or investigation. The tribunal held that the CIT(A) did not provide a reasonable opportunity to the assessee before enhancing the addition and restored the assessment order of the AO, deleting the addition of Rs. 84 lakhs. The appeal of the assessee was allowed. Case-Laws Income Tax Wed, 04 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401303