Assessing Officer's Hasty Hearing Schedule Violates Fair Hearing Rights, CIT(A) Correctly Overturns Unexplained Income Addition.

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....It cannot be said that by giving opportunity of being heard for hearing immediately one day assessing officer has discharged his obligation of giving opportunity of being heard. Thus Ld. CIT(A) was right in observing that the AO has erred in making the addition on account of unexplained income of the assessee - AT....