https://www.taxtmi.com/caselaws?id=776648 The ITAT Mumbai held that the AO correctly framed the assessment under section 143(3) without considering the DVO's report, which was unavailable at that time. The CIT(A) erred in invoking section 69 to confirm additions, and the appellate order was quashed. Consequently, the rectification order under section 154, dependent on the assessment order, was also set aside. The tribunal found no contrary precedent from the Revenue and allowed the assessee's appeals. Noting the denial of natural justice due to non-consideration of the DVO's report, the matter was remitted to the AO to consider the report afresh, pass a speaking order, and provide the assessee a reasonable opportunity to be heard and submit evidence in accordance with law. en-us Mon, 11 Aug 2025 00:00:00 +0530 Thu, 14 Aug 2025 08:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776648 The ITAT Mumbai held that the AO correctly framed the assessment under section 143(3) without considering the DVO's report, which was unavailable at that time. The CIT(A) erred in invoking section 69 to confirm additions, and the appellate order was quashed. Consequently, the rectification order under section 154, dependent on the assessment order, was also set aside. The tribunal found no contrary precedent from the Revenue and allowed the assessee's appeals. Noting the denial of natural justice due to non-consideration of the DVO's report, the matter was remitted to the AO to consider the report afresh, pass a speaking order, and provide the assessee a reasonable opportunity to be heard and submit evidence in accordance with law. Case-Laws Income Tax Mon, 11 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776648