https://www.taxtmi.com/caselaws?id=61250 The Appellate Tribunal ITAT Chandigarh allowed the appeal, directing the ITO to reconsider the claim for deduction under section 80J. The Tribunal considered the health condition of the assessee's representative, who was unable to submit audited accounts due to illness, emphasizing principles of natural justice and setting aside lower authorities' decisions. The Tribunal ruled that the audit report should have been accepted, and the claim for deduction under section 80J should be evaluated on its merits, providing the assessee with a reasonable opportunity to be heard. en-us Fri, 08 Apr 1983 00:00:00 +0530 Tue, 11 Jan 2011 14:37:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61250 The Appellate Tribunal ITAT Chandigarh allowed the appeal, directing the ITO to reconsider the claim for deduction under section 80J. The Tribunal considered the health condition of the assessee's representative, who was unable to submit audited accounts due to illness, emphasizing principles of natural justice and setting aside lower authorities' decisions. The Tribunal ruled that the audit report should have been accepted, and the claim for deduction under section 80J should be evaluated on its merits, providing the assessee with a reasonable opportunity to be heard. Case-Laws Income Tax Fri, 08 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61250