https://www.taxtmi.com/caselaws?id=244383 The ITAT upheld the CIT (A)'s order in an appeal related to the Assessment Year 2009-10, where the CIT (A) had deleted the addition made by the AO without setting aside the assessment. The ITAT deemed the directions given by the CIT (A) unnecessary and expunged them, clarifying the CIT (A)'s authority post 01.06.2001. The department's appeal was dismissed, affirming the CIT (A)'s decision while emphasizing the difference between setting aside an assessment and deleting an addition. en-us Fri, 18 Jan 2013 00:00:00 +0530 Tue, 25 Feb 2014 06:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244383 The ITAT upheld the CIT (A)'s order in an appeal related to the Assessment Year 2009-10, where the CIT (A) had deleted the addition made by the AO without setting aside the assessment. The ITAT deemed the directions given by the CIT (A) unnecessary and expunged them, clarifying the CIT (A)'s authority post 01.06.2001. The department's appeal was dismissed, affirming the CIT (A)'s decision while emphasizing the difference between setting aside an assessment and deleting an addition. Case-Laws Income Tax Fri, 18 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244383