https://www.taxtmi.com/caselaws?id=213605 The ITAT upheld the CIT(A)'s decision that the AO exceeded his jurisdiction and failed to comply with the ITAT's directions for cross-examination. The additions under Section 69C for both assessment years were deleted, and the assessee's appeals were allowed. The revenue's appeals were dismissed, affirming that the AO should have confined his reassessment to the specific amounts contested by the assessee. The judgment underscores the importance of procedural fairness and adherence to jurisdictional limits in tax assessments. en-us Mon, 31 Oct 2011 00:00:00 +0530 Mon, 28 May 2012 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213605 The ITAT upheld the CIT(A)'s decision that the AO exceeded his jurisdiction and failed to comply with the ITAT's directions for cross-examination. The additions under Section 69C for both assessment years were deleted, and the assessee's appeals were allowed. The revenue's appeals were dismissed, affirming that the AO should have confined his reassessment to the specific amounts contested by the assessee. The judgment underscores the importance of procedural fairness and adherence to jurisdictional limits in tax assessments. Case-Laws Income Tax Mon, 31 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213605