White Rose Holdings (India) Private ... vs Income Tax Officer-13(3)(2), Mumbai on 24 May, 2019
5. In view of the principles of natural justice, we consider it deem fit to
remand the matter back to the file of the ld. CIT(A) to adjudicate the matter
afresh on the issue of unexplained commission income after grating
sufficient opportunity of being heard to the assessee and considering the
material evidence available on the record and to be filed in the fresh
proceedings before the CIT(A). We mentioned that the Bench has
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ITA No. 14/JPR/2024
Surams Holdings Pvt. Ltd. v. ITO
expressed no opinion on the merits of the case and thus, the ld. CIT(A) is
free to adjudicate the appeal on merits of the case afresh as per law.