<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2025 (6) TMI 1115 - ITAT KOLKATA</title>
    <link>https://www.taxtmi.com/caselaws?id=773002</link>
    <description>The SC/Tribunal found procedural violations in tax assessment. The CIT(A) improperly changed legal sections without notice, violating natural justice principles. The Assessing Officer made unexplained cash deposit additions without adequate evidence or examination of submitted documents. The Tribunal allowed the appeal and remanded the matter for fresh adjudication, directing a comprehensive review with proper opportunity of hearing for the assessee.</description>
    <language>en-us</language>
    <pubDate>Tue, 29 Apr 2025 00:00:00 +0530</pubDate>
    <lastBuildDate>Tue, 17 Jun 2025 07:57:48 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=829535" rel="self" type="application/rss+xml"/>
    <item>
      <title>2025 (6) TMI 1115 - ITAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=773002</link>
      <description>The SC/Tribunal found procedural violations in tax assessment. The CIT(A) improperly changed legal sections without notice, violating natural justice principles. The Assessing Officer made unexplained cash deposit additions without adequate evidence or examination of submitted documents. The Tribunal allowed the appeal and remanded the matter for fresh adjudication, directing a comprehensive review with proper opportunity of hearing for the assessee.</description>
      <category>Case-Laws</category>
      <law>Income Tax</law>
      <pubDate>Tue, 29 Apr 2025 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=773002</guid>
    </item>
  </channel>
</rss>