https://www.taxtmi.com/caselaws?id=409139 The ITAT remanded the case back to the Assessing Officer for proper consideration of disallowed expenses on a lump sum basis, emphasizing the principles of natural justice. It highlighted the necessity of concrete evidence before adding interest to income and stressed the importance of adherence to legal procedures in tax assessments. The Tribunal partially allowed the appeal for statistical purposes, focusing on factual verification and proper examination of records while addressing the appellant's concerns regarding constitutional validity of orders and the right to amend grounds of appeal. en-us Tue, 29 Jun 2021 00:00:00 +0530 Wed, 30 Jun 2021 08:22:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409139 The ITAT remanded the case back to the Assessing Officer for proper consideration of disallowed expenses on a lump sum basis, emphasizing the principles of natural justice. It highlighted the necessity of concrete evidence before adding interest to income and stressed the importance of adherence to legal procedures in tax assessments. The Tribunal partially allowed the appeal for statistical purposes, focusing on factual verification and proper examination of records while addressing the appellant's concerns regarding constitutional validity of orders and the right to amend grounds of appeal. Case-Laws Income Tax Tue, 29 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409139