https://www.taxtmi.com/caselaws?id=217105 The High Court found errors in the ITAT's decision regarding the assessment under the regular provisions of the Act and the deletion of certain additions. The Court emphasized the importance of correctly determining the applicable section for assessment and remanded the matter for fresh consideration by the AO. en-us Fri, 07 Sep 2012 00:00:00 +0530 Mon, 01 Oct 2012 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217105 The High Court found errors in the ITAT's decision regarding the assessment under the regular provisions of the Act and the deletion of certain additions. The Court emphasized the importance of correctly determining the applicable section for assessment and remanded the matter for fresh consideration by the AO. Case-Laws Income Tax Fri, 07 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217105