Case Law Analysis
|Income Tax Appellate Tribunal
Natural Justice in Tax Proceedings | Failure to Serve Notice Invalidates Cash Addition Under Section 147 : ITAT Amritsar
ITAT Amritsar ruled that an unexplained cash addition under Section 147 of the Income Tax Act is invalid if the assessee was not served proper notice or given an opportunity to be heard. The tribunal remanded the case for fresh adjudication, reinforcing that procedural fairness is mandatory in tax assessments, impacting all taxpayers facing similar disputes.