Additions u/s. 69A without providing basis of such additions not valid

HIGH COURT OF DELHI Commissioner of Income-tax Versus PC Chemicals IT Appeal NOS. 281, 282, 285 TO 287 & 364 TO 366 OF 2012 SEPTEMBER 13, 2012 ORDER S. Ravindra Bhat, J. – The Revenue is aggrieved in these appeals by orders of the Income Tax Appellate Tribunal (‘Tribunal’, for short) and they are disposed of by this common judgment since the subject matter of these appeals is common. The question of law sought to be urged is whether the Tribunal fell into error in not remanding the matter to the Assessing Officer for providing opportunity to the assessee ...