TMI BlogIf the Assessing Officer has raised same issue it has not made any addition then the CIT(A) cannot...If the Assessing Officer has raised same issue it has not made any addition then the CIT(A) cannot picked up this issue making further disallowance and enhancement without adopting due opportunity of hearing of the assessee by simply holding that no details or evidence have been filed. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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