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2013 (6) TMI 475 - AT - Income TaxDirect expenses debited to P&L A/c disallowed - assessee contested against not been afforded a reasonable opportunity of showing cause against enhancement - disallowance of entire direct expenses - Held that:- As between issuance of notice of enhancement and passing of appellate order there was only a period of 15 days which is a very short period and assessee had stated on oath that they have not received notice for enhancement of income. Sub section (2) of section 251 requires that Commissioner (appeals) shall not enhance the assessment or a penalty or reduce the amount of refund unless the appellant had a reasonable opportunity of showing cause against such enhancement. In the present case, though notice of enhancement was given by CIT(A) but assessee has stated that it has not received the notice. Therefore, necessary opportunity was not given to the assessee, therefore case may be re-adjudicated by CIT(A).In favour of assessee for statistical purposes.
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