The Tribunal held that the order had been passed in gross violation of the principles of natural justice. A party should be apprised of the case to be met and adequate opportunity be given to make its representation. The party should be put on notice to the case before an adverse order is passed against it. Therefore the matter was remitted to the CIT(A) for adjudication. The CIT(A) was\u00a0 directed to obtain a report from the AO on\u00a0 the evidence as per the provisions of rule 46A of the Rules\u00a0 and\u00a0 to decide the issue in accordance with law. (AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 68 : Cash credits\u2013Information from bank statements of creditors-Finding recorded on the basis of another creditor\u2013Information not furnished to the assesee-Violation of principle of natural justice-Remanded to CIT(A) to decide the issue after obtaining the remand report from the AO. [R. 46A] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10960","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2QM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10960","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=10960"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10960\/revisions"}],"predecessor-version":[{"id":10961,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10960\/revisions\/10961"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10960"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10960"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10960"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}