https://www.taxtmi.com/caselaws?id=238309 The Tribunal dismissed the revenue's appeal, partly allowed the assessee's appeal, and upheld the CIT(A)'s decisions on all contested issues. The Tribunal found no violation of Rule 46A, validating the deletions and additions made by CIT(A) regarding commission, interest disallowance, addition under Section 68, and sustenance of addition under Section 69C of the Income Tax Act. The Tribunal also deemed the assessment order passed under Section 144 invalid due to a search operation, quashing the assessment under Section 144. en-us Fri, 04 Jan 2013 00:00:00 +0530 Sun, 20 Oct 2013 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238309 The Tribunal dismissed the revenue's appeal, partly allowed the assessee's appeal, and upheld the CIT(A)'s decisions on all contested issues. The Tribunal found no violation of Rule 46A, validating the deletions and additions made by CIT(A) regarding commission, interest disallowance, addition under Section 68, and sustenance of addition under Section 69C of the Income Tax Act. The Tribunal also deemed the assessment order passed under Section 144 invalid due to a search operation, quashing the assessment under Section 144. Case-Laws Income Tax Fri, 04 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238309