https://www.taxtmi.com/caselaws?id=56799 The Tribunal allowed the appeals for statistical purposes due to the lack of opportunity for the assessee to be heard before the CIT(A) and the violation of principles of natural justice. The CIT(A) confirmed various disallowances made by the Assessing Officer but directed a re-computation of deduction under section 80M. The Tribunal emphasized the importance of providing a substantive opportunity for the assessee to present their case and quashed the CIT(A)'s order, instructing a reevaluation with proper consideration of the assessee's viewpoint. en-us Wed, 21 Jun 1989 00:00:00 +0530 Mon, 06 Dec 2010 17:30:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56799 The Tribunal allowed the appeals for statistical purposes due to the lack of opportunity for the assessee to be heard before the CIT(A) and the violation of principles of natural justice. The CIT(A) confirmed various disallowances made by the Assessing Officer but directed a re-computation of deduction under section 80M. The Tribunal emphasized the importance of providing a substantive opportunity for the assessee to present their case and quashed the CIT(A)'s order, instructing a reevaluation with proper consideration of the assessee's viewpoint. Case-Laws Income Tax Wed, 21 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56799