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2022 (11) TMI 237 - AT - Income TaxRevision u/s 263 - admitting total income under the heads “income from house property” and “income from business” - CIT-A directing the AO to recompute the income without giving any opportunity of being heard to the assessee to explain that the AO has already initiated enquiries in respect of purchase of the property and passed assessment order u/s 143(3) - HELD THAT:- It is an admitted fact that the CIT has not given sufficient opportunities to the assessee to explain and substantiate the case of the assessee. Therefore, we are of the firm view that the assessee should be given an opportunity to explain his case, in order to meet the principles of natural justice. We therefore, remit the matter back to the file of the Ld.Pr.CIT to give one more opportunity of being heard to the assessee. Appeal of the assessee is allowed for statistical purpose.
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