https://www.taxtmi.com/caselaws?id=772531 AT examined an income tax appeal involving procedural and substantive issues. The tribunal found the CIT(A)'s order legally defective due to contradictory conclusions - dismissing the appeal on limitation grounds while simultaneously adjudicating merits. The AT set aside the order and directed fresh adjudication, allowing the assessee an opportunity to be heard and explain the delayed appeal and unexplained bank deposits. The case highlights judicial principles of procedural fairness and consistent reasoning in appellate proceedings. en-us Fri, 06 Jun 2025 00:00:00 +0530 Tue, 10 Jun 2025 08:43:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772531 AT examined an income tax appeal involving procedural and substantive issues. The tribunal found the CIT(A)'s order legally defective due to contradictory conclusions - dismissing the appeal on limitation grounds while simultaneously adjudicating merits. The AT set aside the order and directed fresh adjudication, allowing the assessee an opportunity to be heard and explain the delayed appeal and unexplained bank deposits. The case highlights judicial principles of procedural fairness and consistent reasoning in appellate proceedings. Case-Laws Income Tax Fri, 06 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772531