https://www.taxtmi.com/caselaws?id=247081 The tribunal allowed the Assessee's appeal, finding errors in the rectification of disallowance under Section 154, jurisdictional overreach by lower authorities on debatable matters, and failure to consider submissions and principles of natural justice. The tribunal emphasized the need for proper consideration of facts and adherence to legal procedures in tax assessment proceedings. en-us Thu, 24 Apr 2014 00:00:00 +0530 Thu, 01 May 2014 09:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247081 The tribunal allowed the Assessee's appeal, finding errors in the rectification of disallowance under Section 154, jurisdictional overreach by lower authorities on debatable matters, and failure to consider submissions and principles of natural justice. The tribunal emphasized the need for proper consideration of facts and adherence to legal procedures in tax assessment proceedings. Case-Laws Income Tax Thu, 24 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247081