https://www.taxtmi.com/caselaws?id=773716 Disallowance under section 43B was not properly examined by the first appellate authority, so the matter required reconsideration. The ITAT found the adjudication to be inadequate and restored the issue to the jurisdictional Assessing Officer for fresh decision in accordance with law. A meaningful opportunity of hearing was to be given to the assessee. The issue was therefore left open and not decided on merits for or against either side. en-us Thu, 22 May 2025 00:00:00 +0530 Fri, 27 Jun 2025 08:36:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773716 Disallowance under section 43B was not properly examined by the first appellate authority, so the matter required reconsideration. The ITAT found the adjudication to be inadequate and restored the issue to the jurisdictional Assessing Officer for fresh decision in accordance with law. A meaningful opportunity of hearing was to be given to the assessee. The issue was therefore left open and not decided on merits for or against either side. Case-Laws Income Tax Thu, 22 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773716