https://www.taxtmi.com/caselaws?id=769010 The HC set aside the AO's order dated February 7, 2025, finding it violated Section 154(3) of the Income Tax Act by failing to issue notice and provide hearing opportunity before making amendments that increased the assessee's liability. The Court held that the CIT(A)'s direction to delete additions for unexplained sundry creditors remained valid, as it was not set aside by the Division Bench. The AO's assessment order dated August 31, 2016 was consequently revived, and authorities were directed to take consequential steps within four weeks. en-us Tue, 08 Apr 2025 00:00:00 +0530 Thu, 17 Apr 2025 08:37:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769010 The HC set aside the AO's order dated February 7, 2025, finding it violated Section 154(3) of the Income Tax Act by failing to issue notice and provide hearing opportunity before making amendments that increased the assessee's liability. The Court held that the CIT(A)'s direction to delete additions for unexplained sundry creditors remained valid, as it was not set aside by the Division Bench. The AO's assessment order dated August 31, 2016 was consequently revived, and authorities were directed to take consequential steps within four weeks. Case-Laws Income Tax Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769010