https://www.taxtmi.com/caselaws?id=216562 The Tribunal found that the CIT(A)'s decision lacked proper analysis regarding the impact of the proviso to section 2(15) of the Income-tax Act. The Tribunal set aside the CIT(A)'s order and remanded the matter for fresh consideration, directing the CIT(A) to pass a reasoned order in compliance with the Act, taking into account the relevant provisions and the assessee's non-claim of benefits under specific sections. The appeal was allowed for statistical purposes, and the case was sent back to the CIT(A) for a new decision. en-us Tue, 28 Aug 2012 00:00:00 +0530 Thu, 13 Sep 2012 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216562 The Tribunal found that the CIT(A)'s decision lacked proper analysis regarding the impact of the proviso to section 2(15) of the Income-tax Act. The Tribunal set aside the CIT(A)'s order and remanded the matter for fresh consideration, directing the CIT(A) to pass a reasoned order in compliance with the Act, taking into account the relevant provisions and the assessee's non-claim of benefits under specific sections. The appeal was allowed for statistical purposes, and the case was sent back to the CIT(A) for a new decision. Case-Laws Income Tax Tue, 28 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216562