https://www.taxtmi.com/caselaws?id=308829 The Tribunal found the order passed by the CIT (Appeal) to be illegal and invalid due to a lack of opportunity for the appellant to be heard, violating principles of natural justice. The addition of Rs.34,76,137 without proper verification was deemed baseless and unjustified as it had already been taxed in a previous assessment year. Double addition of the same amount in different assessment years was considered unwarranted. The dismissal of the appeal by the CIT (A) for non-prosecution was overturned, and the issue was remitted back for a decision on the merits after providing the assessee with an opportunity to be heard. en-us Mon, 14 Nov 2022 00:00:00 +0530 Wed, 26 Jul 2023 08:17:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308829 The Tribunal found the order passed by the CIT (Appeal) to be illegal and invalid due to a lack of opportunity for the appellant to be heard, violating principles of natural justice. The addition of Rs.34,76,137 without proper verification was deemed baseless and unjustified as it had already been taxed in a previous assessment year. Double addition of the same amount in different assessment years was considered unwarranted. The dismissal of the appeal by the CIT (A) for non-prosecution was overturned, and the issue was remitted back for a decision on the merits after providing the assessee with an opportunity to be heard. Case-Laws Income Tax Mon, 14 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308829