https://www.taxtmi.com/caselaws?id=402229 The ITAT remitted the case back to the CIT(A) for reconsideration due to the procedural lapse of not providing a written notice to the assessee before enhancing income. The ITAT directed the CIT(A) to issue a notice to the assessee, allowing them to present objections. Emphasizing the importance of due process, the ITAT highlighted the need for the assessee to have a fair opportunity to be heard. The appeal was allowed for statistical purposes, emphasizing the significance of ensuring fairness in tax assessment proceedings. en-us Mon, 12 Oct 2020 00:00:00 +0530 Sat, 26 Dec 2020 11:38:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402229 The ITAT remitted the case back to the CIT(A) for reconsideration due to the procedural lapse of not providing a written notice to the assessee before enhancing income. The ITAT directed the CIT(A) to issue a notice to the assessee, allowing them to present objections. Emphasizing the importance of due process, the ITAT highlighted the need for the assessee to have a fair opportunity to be heard. The appeal was allowed for statistical purposes, emphasizing the significance of ensuring fairness in tax assessment proceedings. Case-Laws Income Tax Mon, 12 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402229