https://www.taxtmi.com/caselaws?id=472037 Scheduled hearing opportunities must be preserved; disposal of a first appeal before the fixed hearing dates expire deprives the taxpayer of the arranged opportunity to present its case and requires corrective intervention. In a scrutiny assessment, a second disallowance of a gratuity provision where the corresponding amount was already disallowed under section 43B, and an unexplained reduction of a Chapter VI-A deduction, require fresh, reasoned adjudication. Reconsideration is confined to those two computation adjustments, without determining their substantive merits at that stage. en-us Thu, 19 Jan 2023 00:00:00 +0530 Mon, 28 Sep 2026 11:00:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472037 Scheduled hearing opportunities must be preserved; disposal of a first appeal before the fixed hearing dates expire deprives the taxpayer of the arranged opportunity to present its case and requires corrective intervention. In a scrutiny assessment, a second disallowance of a gratuity provision where the corresponding amount was already disallowed under section 43B, and an unexplained reduction of a Chapter VI-A deduction, require fresh, reasoned adjudication. Reconsideration is confined to those two computation adjustments, without determining their substantive merits at that stage. Case-Laws Income Tax Thu, 19 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472037