https://www.taxtmi.com/caselaws?id=771143 Chhattisgarh HC set aside orders of CIT(A) and ITAT regarding addition of Rs. 2,47,65,369/- as unexplained money under Section 69A. Despite appellant's non-appearance before CIT(A), the court held that CIT(A) failed to comply with mandatory provisions of Sections 250(4) and 250(6) requiring proper inquiry and formulation of points for determination. ITAT erred in affirming the defective order instead of directing compliance. Matter remanded to CIT(A) for fresh hearing after conducting proper inquiry as per statutory requirements. Appeal decided in favor of assessee. en-us Mon, 21 Apr 2025 00:00:00 +0530 Wed, 21 May 2025 08:29:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771143 Chhattisgarh HC set aside orders of CIT(A) and ITAT regarding addition of Rs. 2,47,65,369/- as unexplained money under Section 69A. Despite appellant's non-appearance before CIT(A), the court held that CIT(A) failed to comply with mandatory provisions of Sections 250(4) and 250(6) requiring proper inquiry and formulation of points for determination. ITAT erred in affirming the defective order instead of directing compliance. Matter remanded to CIT(A) for fresh hearing after conducting proper inquiry as per statutory requirements. Appeal decided in favor of assessee. Case-Laws Income Tax Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771143