https://www.taxtmi.com/caselaws?id=61356 The ITAT allowed the appeal for statistical purposes, emphasizing the importance of adhering to procedural rules and providing proper justification for disallowances by tax authorities. The CIT (A) deleted the disallowed interest payment to a bank, finding it justified under a lease agreement and normal business practices. The ITO's disallowance without giving the assessee an opportunity to be heard was deemed against natural justice principles. The ITAT set aside the CIT (A)'s order for admitting additional evidence without following IT Rules, stressing the necessity of procedural compliance and evidence consideration. en-us Tue, 14 Jan 1986 00:00:00 +0530 Wed, 12 Jan 2011 13:07:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61356 The ITAT allowed the appeal for statistical purposes, emphasizing the importance of adhering to procedural rules and providing proper justification for disallowances by tax authorities. The CIT (A) deleted the disallowed interest payment to a bank, finding it justified under a lease agreement and normal business practices. The ITO's disallowance without giving the assessee an opportunity to be heard was deemed against natural justice principles. The ITAT set aside the CIT (A)'s order for admitting additional evidence without following IT Rules, stressing the necessity of procedural compliance and evidence consideration. Case-Laws Income Tax Tue, 14 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61356