Violation of Natural Justice: ITAT restores Addition on Demonitization Sales for Fresh Adjudication

ITAT restored an addition made to sales during demonetization for fresh adjudication, citing a violation of natural justice. The tax authorities had likely made additions to the assessee's income based on sales during the demonetization period. The ITAT's decision to restore the case indicates that the assessee was not given a proper opportunity to present their case, necessitating a fresh hearing.