https://www.taxtmi.com/caselaws?id=401497 The ITAT partially allowed the appeal, emphasizing the need for the assessee to be given a proper opportunity of hearing following the principles of natural justice. The case was remanded back to the CIT(A) for a decision on merit, highlighting the importance of providing a fair hearing to the assessee, particularly in matters concerning penalty imposition under the Income Tax Act, 1961. The judgment underscored the necessity of upholding the principles of natural justice in tax proceedings. en-us Wed, 25 Nov 2020 00:00:00 +0530 Wed, 09 Dec 2020 11:20:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401497 The ITAT partially allowed the appeal, emphasizing the need for the assessee to be given a proper opportunity of hearing following the principles of natural justice. The case was remanded back to the CIT(A) for a decision on merit, highlighting the importance of providing a fair hearing to the assessee, particularly in matters concerning penalty imposition under the Income Tax Act, 1961. The judgment underscored the necessity of upholding the principles of natural justice in tax proceedings. Case-Laws Income Tax Wed, 25 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401497