https://www.taxtmi.com/caselaws?id=217036 The High Court modified the Tribunal's decision to remand the matter to the CIT(A) regarding fringe benefits, excluding it as a separate appeal had already been finalized. The Court clarified the confusion caused by the CIT(A) treating the appeals as composite. Additionally, the Court addressed the assessee's unawareness of the CIT(A)'s order and highlighted the potential for appeal and review by the Tribunal, considering all relevant facts and any delay condonation applications. The appeal was disposed of with these considerations in mind. en-us Wed, 19 Sep 2012 00:00:00 +0530 Sat, 29 Sep 2012 06:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217036 The High Court modified the Tribunal's decision to remand the matter to the CIT(A) regarding fringe benefits, excluding it as a separate appeal had already been finalized. The Court clarified the confusion caused by the CIT(A) treating the appeals as composite. Additionally, the Court addressed the assessee's unawareness of the CIT(A)'s order and highlighted the potential for appeal and review by the Tribunal, considering all relevant facts and any delay condonation applications. The appeal was disposed of with these considerations in mind. Case-Laws Income Tax Wed, 19 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217036