https://www.taxtmi.com/caselaws?id=463942 ITAT, AT restored the matter to the file of the AO for fresh adjudication under section 56(2)(x), directing the AO to grant the assessee adequate opportunity of hearing and to comply with the requirement to intimate if it proposes valuation by the DVO. The tribunal noted the assessee's non-appearance before authorities, imposed a cost condition, and partly allowed the appeal for statistical purposes, remitting the issues for readjudication by the AO. en-us Tue, 15 Jul 2025 00:00:00 +0530 Tue, 23 Sep 2025 19:05:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463942 ITAT, AT restored the matter to the file of the AO for fresh adjudication under section 56(2)(x), directing the AO to grant the assessee adequate opportunity of hearing and to comply with the requirement to intimate if it proposes valuation by the DVO. The tribunal noted the assessee's non-appearance before authorities, imposed a cost condition, and partly allowed the appeal for statistical purposes, remitting the issues for readjudication by the AO. Case-Laws Income Tax Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463942