https://www.taxtmi.com/caselaws?id=778252 ITAT Patna allowed the Revenue's appeal for statistical purposes but remanded the addition for fresh adjudication to the assessing officer, holding the AO had not discussed unexplained cash credits or afforded the assessee an opportunity to be heard. The Tribunal noted the CIT(A) should have confined himself to the substantive order before him and, despite finding technical merit in Revenue's contention about finality, directed reconsideration in the interest of substantive justice with an opportunity to the assessee. en-us Thu, 16 Jan 2025 00:00:00 +0530 Fri, 12 Sep 2025 08:45:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778252 ITAT Patna allowed the Revenue's appeal for statistical purposes but remanded the addition for fresh adjudication to the assessing officer, holding the AO had not discussed unexplained cash credits or afforded the assessee an opportunity to be heard. The Tribunal noted the CIT(A) should have confined himself to the substantive order before him and, despite finding technical merit in Revenue's contention about finality, directed reconsideration in the interest of substantive justice with an opportunity to the assessee. Case-Laws Income Tax Thu, 16 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778252