Unjust Orders on Interest and Advances Criticized for Ignoring Pleadings and Natural Justice Principles.

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....Addition of interest paid on fund advanced - Genuineness of business advance without interest - Thus both the authorities below having passed orders in a very casual manner, totally ignoring the pleadings of the assessee and in complete disregard to the principles of natural justice. The orders are highly unjustified and are not sustainable in law - AT....