https://www.taxtmi.com/caselaws?id=216384 The tribunal set aside the CIT(A) orders and directed a fresh decision with speaking orders after allowing both parties sufficient opportunity regarding the additions made by the Assessing Officer without proper enquiry under section 147/148 of the Income Tax Act. The appellant was directed to approach the CIT(A) for expeditious disposal of their appeals on disallowed expenses. The issue of failure to levy tax as per section 115JB and charging full normal tax was not extensively discussed. The denial of interest under sections 234A, 234B, 234C, and 234D was not elaborated upon. Appeals dismissed by CIT(A) due to a change in address were allowed for statistical purposes, emphasizing the importance of reasoned orders. en-us Tue, 24 Jul 2012 00:00:00 +0530 Fri, 07 Sep 2012 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216384 The tribunal set aside the CIT(A) orders and directed a fresh decision with speaking orders after allowing both parties sufficient opportunity regarding the additions made by the Assessing Officer without proper enquiry under section 147/148 of the Income Tax Act. The appellant was directed to approach the CIT(A) for expeditious disposal of their appeals on disallowed expenses. The issue of failure to levy tax as per section 115JB and charging full normal tax was not extensively discussed. The denial of interest under sections 234A, 234B, 234C, and 234D was not elaborated upon. Appeals dismissed by CIT(A) due to a change in address were allowed for statistical purposes, emphasizing the importance of reasoned orders. Case-Laws Income Tax Tue, 24 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216384