https://www.taxtmi.com/caselaws?id=117167 The Tribunal partially allowed the appellant's appeal, canceling the CIT(A)'s order to set aside the assessment and enhance the net profit rate without proper procedure. The Tribunal directed the CIT(A) to decide on the appeal's merits and emphasized the need for fair hearings. It also found the CIT(A)'s directive for assessment under the guidance of additional CIT/JCIT exceeded authority and highlighted the importance of decisions being compliant with the law. Moreover, the Tribunal stressed the CIT(A) should focus on appeal grounds and not decide on matters beyond the appeal scope, ensuring a thorough consideration of the case on its merits. en-us Sat, 04 Jan 2003 00:00:00 +0530 Wed, 20 Jun 2012 17:27:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117167 The Tribunal partially allowed the appellant's appeal, canceling the CIT(A)'s order to set aside the assessment and enhance the net profit rate without proper procedure. The Tribunal directed the CIT(A) to decide on the appeal's merits and emphasized the need for fair hearings. It also found the CIT(A)'s directive for assessment under the guidance of additional CIT/JCIT exceeded authority and highlighted the importance of decisions being compliant with the law. Moreover, the Tribunal stressed the CIT(A) should focus on appeal grounds and not decide on matters beyond the appeal scope, ensuring a thorough consideration of the case on its merits. Case-Laws Income Tax Sat, 04 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117167