https://www.taxtmi.com/caselaws?id=207331 The Tribunal upheld the CIT(A)'s order, emphasizing that the assessment under section 153A requires a fresh determination of total income, allowing the assessee to claim deductions not previously allowed. The Tribunal dismissed the appeal by the Revenue, affirming that the CIT(A) acted within the legal framework in granting relief and determining the total income. en-us Tue, 30 Aug 2011 00:00:00 +0530 Wed, 24 Aug 2016 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207331 The Tribunal upheld the CIT(A)'s order, emphasizing that the assessment under section 153A requires a fresh determination of total income, allowing the assessee to claim deductions not previously allowed. The Tribunal dismissed the appeal by the Revenue, affirming that the CIT(A) acted within the legal framework in granting relief and determining the total income. Case-Laws Income Tax Tue, 30 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207331