AO adds Building Depreciation Amount and Loan Amount: ITAT restores matter to Consider Additional Evidence

The ITAT has restored a matter to consider additional evidence after the Assessing Officer (AO) added building depreciation and loan amounts. This decision highlights the importance of providing taxpayers with a fair opportunity to present their case. The ITAT's ruling emphasizes the need for thorough investigation and consideration of all relevant evidence. This judgment ensures that assessments are based on accurate and complete information.