https://www.taxtmi.com/caselaws?id=62579 The ITAT upheld the CIT(A)'s decision to delete additions made by the Assessing Officer in an ex parte assessment under section 144 of the Income Tax Act for the assessment year 1989-90. The CIT(A) condoned the delay in filing the appeal, admitted additional evidence, and ultimately found no grounds to sustain the additions. The ITAT emphasized procedural fairness, adherence to legal requirements, and judicial review in income tax assessment proceedings, affirming the CIT(A)'s order and dismissing the Revenue's appeal. en-us Thu, 23 Mar 1995 00:00:00 +0530 Thu, 20 Jan 2011 15:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62579 The ITAT upheld the CIT(A)'s decision to delete additions made by the Assessing Officer in an ex parte assessment under section 144 of the Income Tax Act for the assessment year 1989-90. The CIT(A) condoned the delay in filing the appeal, admitted additional evidence, and ultimately found no grounds to sustain the additions. The ITAT emphasized procedural fairness, adherence to legal requirements, and judicial review in income tax assessment proceedings, affirming the CIT(A)'s order and dismissing the Revenue's appeal. Case-Laws Income Tax Thu, 23 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62579