https://www.taxtmi.com/caselaws?id=211906 HC held that the Tribunal erred in setting aside the entire disallowance and may only remit the issue of Rs.13.73 lakhs to the AO for fresh decision. Under Rule 27, the assessee could challenge the deletion of Rs.13.73 lakhs but could not invoke Rule 27 to contest the Rs.14.96 lakhs disallowance confirmed by CIT(A). The Tribunal's full annulment was therefore reversed to the extent that the Rs.14.96 lakhs disallowance remains intact; decision rendered in favor of Revenue. en-us Mon, 26 Mar 2012 00:00:00 +0530 Sat, 20 Sep 2025 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211906 HC held that the Tribunal erred in setting aside the entire disallowance and may only remit the issue of Rs.13.73 lakhs to the AO for fresh decision. Under Rule 27, the assessee could challenge the deletion of Rs.13.73 lakhs but could not invoke Rule 27 to contest the Rs.14.96 lakhs disallowance confirmed by CIT(A). The Tribunal's full annulment was therefore reversed to the extent that the Rs.14.96 lakhs disallowance remains intact; decision rendered in favor of Revenue. Case-Laws Income Tax Mon, 26 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211906