https://www.taxtmi.com/caselaws?id=412854 The ITAT allowed the revenue's appeal for statistical purposes, emphasizing the importance of a fair assessment process with proper opportunities for the assessee to present evidence and rebut allegations. The case was remitted back to the AO for a fresh decision, directing the assessee to substantiate claims with documentary evidence. en-us Mon, 20 Sep 2021 00:00:00 +0530 Wed, 29 Sep 2021 11:03:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412854 The ITAT allowed the revenue's appeal for statistical purposes, emphasizing the importance of a fair assessment process with proper opportunities for the assessee to present evidence and rebut allegations. The case was remitted back to the AO for a fresh decision, directing the assessee to substantiate claims with documentary evidence. Case-Laws Income Tax Mon, 20 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412854