https://www.taxtmi.com/caselaws?id=773974 ITAT Raipur set aside an ex-parte order by CIT(Appeals)/NFAC and remanded the matter for fresh adjudication. The case involved undisclosed cash payments and unaccounted investments through hotel company and group concerns. The tribunal granted the assessee a final opportunity while emphasizing that if fraud is detected involving sham transactions to defraud revenue, the principle that fraud vitiates everything would apply, including natural justice protections. Revenue authorities must investigate thoroughly to distinguish between tax planning and tax evasion before sustaining additions. en-us Fri, 20 Jun 2025 00:00:00 +0530 Thu, 26 Jun 2025 18:36:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773974 ITAT Raipur set aside an ex-parte order by CIT(Appeals)/NFAC and remanded the matter for fresh adjudication. The case involved undisclosed cash payments and unaccounted investments through hotel company and group concerns. The tribunal granted the assessee a final opportunity while emphasizing that if fraud is detected involving sham transactions to defraud revenue, the principle that fraud vitiates everything would apply, including natural justice protections. Revenue authorities must investigate thoroughly to distinguish between tax planning and tax evasion before sustaining additions. Case-Laws Income Tax Fri, 20 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773974