https://www.taxtmi.com/caselaws?id=790321 The appeal was restored and remitted to the first appellate authority for fresh adjudication because the assessee had not received an effective opportunity of hearing and the notices were not duly served. In line with the High Court's direction, the CIT(A)/NFAC was required to decide the matter afresh after granting reasonable hearing. The additions relating to delayed employees' contribution and unexplained cash deposits were not finally examined on merits at this stage. The appeal was thus partly allowed for statistical purposes. en-us Fri, 17 Apr 2026 00:00:00 +0530 Thu, 23 Apr 2026 09:45:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790321 The appeal was restored and remitted to the first appellate authority for fresh adjudication because the assessee had not received an effective opportunity of hearing and the notices were not duly served. In line with the High Court's direction, the CIT(A)/NFAC was required to decide the matter afresh after granting reasonable hearing. The additions relating to delayed employees' contribution and unexplained cash deposits were not finally examined on merits at this stage. The appeal was thus partly allowed for statistical purposes. Case-Laws Income Tax Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790321