Fundamental principle of justice requires the AO to discover and collect evidence, confront assessee before making any disallowance, says ITAT

Last updated: 13 March 2021
Quick Summary
The Income Tax Appellate Tribunal (ITAT) has ruled that a fundamental principle of justice requires Assessing Officers (AOs) to discover and collect evidence. Furthermore, AOs must confront the assessee with any findings before making any disallowance. This decision highlights the importance of due process in tax assessments.

Court :
ITAT New Delhi

Brief :
The present appeal has been fi led by the assessee against the order of the ld. CIT(A)-20, New Delhi dated 26.02.2019.

Citation :
ITA 3234/DEL/2019

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