https://www.taxtmi.com/caselaws?id=437876 An appellate enhancement based on a brokerage expenditure claim that the Assessing Officer had not examined on merits cannot be sustained without prior notice and an opportunity of hearing. The revised return was treated as valid, but the specific deduction claim was rejected at the assessment stage only as part of the revised return being treated as non est, so the factual basis of the expenditure remained uninvestigated. In these circumstances, the appellate authority could not finally decide the claim or add the amount without notice or a remand report. The matter was therefore remitted to the Assessing Officer for fresh adjudication after due opportunity to the assessee. en-us Tue, 28 Mar 2023 00:00:00 +0530 Tue, 16 May 2023 09:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437876 An appellate enhancement based on a brokerage expenditure claim that the Assessing Officer had not examined on merits cannot be sustained without prior notice and an opportunity of hearing. The revised return was treated as valid, but the specific deduction claim was rejected at the assessment stage only as part of the revised return being treated as non est, so the factual basis of the expenditure remained uninvestigated. In these circumstances, the appellate authority could not finally decide the claim or add the amount without notice or a remand report. The matter was therefore remitted to the Assessing Officer for fresh adjudication after due opportunity to the assessee. Case-Laws Income Tax Tue, 28 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437876