In the result, both the appeals of the assessee are allowed
Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal
disallowances. Urban Improvement Trust Pvt. Ltd. 5. The learned AO has erred in law as well as in facts in not providing proper opportunity of being heard to the appellant before passing the order. 6. That the appellant craves to add, alter OR amend all OR any of the grounds of appeal on OR before the hearing. 2. There