https://www.taxtmi.com/caselaws?id=404648 The Income Tax Appellate Tribunal (ITAT) set aside the disallowance of expenses claimed by the assessee for the assessment years 2010-11, 2011-12, and 2012-13 to the file of the Assessing Officer (AO) for a fresh order. The ITAT emphasized the importance of providing the assessee a fair opportunity to present its case and directed the AO to allow the assessee to produce relevant materials and make necessary submissions. The appeals were partly allowed for statistical purposes, highlighting the need for proper consideration of the assessee's arguments at the assessment stage. en-us Tue, 23 Feb 2021 00:00:00 +0530 Sat, 27 Feb 2021 11:26:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404648 The Income Tax Appellate Tribunal (ITAT) set aside the disallowance of expenses claimed by the assessee for the assessment years 2010-11, 2011-12, and 2012-13 to the file of the Assessing Officer (AO) for a fresh order. The ITAT emphasized the importance of providing the assessee a fair opportunity to present its case and directed the AO to allow the assessee to produce relevant materials and make necessary submissions. The appeals were partly allowed for statistical purposes, highlighting the need for proper consideration of the assessee's arguments at the assessment stage. Case-Laws Income Tax Tue, 23 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404648