https://www.taxtmi.com/caselaws?id=468752 An effective appellate hearing requires a fair, real and reasonable opportunity to produce supporting material before the first appellate authority. Where notices are issued in quick succession and only a brief time is allowed for compliance, a merely formal opportunity is insufficient. In this matter concerning an addition for unexplained cash deposits under section 69A, the assessee was not given adequate time to place relevant documents on record. The appellate order was therefore set aside and the matter remitted for fresh adjudication. en-us Thu, 06 Feb 2025 00:00:00 +0530 Tue, 19 May 2026 18:56:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468752 An effective appellate hearing requires a fair, real and reasonable opportunity to produce supporting material before the first appellate authority. Where notices are issued in quick succession and only a brief time is allowed for compliance, a merely formal opportunity is insufficient. In this matter concerning an addition for unexplained cash deposits under section 69A, the assessee was not given adequate time to place relevant documents on record. The appellate order was therefore set aside and the matter remitted for fresh adjudication. Case-Laws Income Tax Thu, 06 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468752