https://www.taxtmi.com/caselaws?id=244802 Where the first appellate authority had effectively deleted the addition made in assessment, a further direction for inquiry or verification that would operate as a remand was held unwarranted and was expunged. The Tribunal treated the surplus direction as unsustainable because the substantive relief granted by the Commissioner (Appeals) had already disposed of the addition, so the assessment was not restored. The Revenue's challenge therefore failed, while the deletion of the addition remained undisturbed. en-us Fri, 21 Feb 2014 00:00:00 +0530 Tue, 04 Mar 2014 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244802 Where the first appellate authority had effectively deleted the addition made in assessment, a further direction for inquiry or verification that would operate as a remand was held unwarranted and was expunged. The Tribunal treated the surplus direction as unsustainable because the substantive relief granted by the Commissioner (Appeals) had already disposed of the addition, so the assessment was not restored. The Revenue's challenge therefore failed, while the deletion of the addition remained undisturbed. Case-Laws Income Tax Fri, 21 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244802