CIT(A) Breaches Natural Justice by Denying Assessee Opportunity to Contest Enhancement u/s 40A(3); Case Remanded.

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....Disallowance u/s 40A(3) - Power of CIT(A) to enhance the assessment - principles of natural justice - CIT(A) did not afford the assessee in the case on hand any opportunity whatsoever, let alone reasonable opportunity of showing cause against such enhancement - matter remanded back - AT....