https://www.taxtmi.com/caselaws?id=471027 Adequate opportunity of hearing and independent reasoned appellate findings are required before sustaining additions. Where the assessee could not file submissions and the appellate authority merely repeated the assessing officer's conclusions without addressing the challenges or providing reasons, the appellate order is unsustainable. The matter must be reconsidered in accordance with law after granting reasonable opportunity and issuing a speaking order. en-us Fri, 28 Mar 2025 00:00:00 +0530 Tue, 18 Aug 2026 21:39:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471027 Adequate opportunity of hearing and independent reasoned appellate findings are required before sustaining additions. Where the assessee could not file submissions and the appellate authority merely repeated the assessing officer's conclusions without addressing the challenges or providing reasons, the appellate order is unsustainable. The matter must be reconsidered in accordance with law after granting reasonable opportunity and issuing a speaking order. Case-Laws Income Tax Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471027