https://www.taxtmi.com/caselaws?id=245801 The ITAT allowed the Revenue's appeals for statistical purposes, remanding the case to the CIT(A) for reassessment of issues related to Sections 194C and 172, CBDT circulars, and case laws. The ITAT emphasized the importance of aligning decisions with legal provisions and precedents, aiming for a just and legally compliant resolution of the tax dispute. The CIT(A) was directed to conduct a fresh adjudication considering the Assessing Officer's order and ensuring both parties receive fair hearing opportunities. en-us Fri, 04 Apr 2014 00:00:00 +0530 Tue, 08 Apr 2014 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245801 The ITAT allowed the Revenue's appeals for statistical purposes, remanding the case to the CIT(A) for reassessment of issues related to Sections 194C and 172, CBDT circulars, and case laws. The ITAT emphasized the importance of aligning decisions with legal provisions and precedents, aiming for a just and legally compliant resolution of the tax dispute. The CIT(A) was directed to conduct a fresh adjudication considering the Assessing Officer's order and ensuring both parties receive fair hearing opportunities. Case-Laws Income Tax Fri, 04 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245801