https://www.taxtmi.com/caselaws?id=252832 The Court condoned the delay in filing the appeal due to pursuing a miscellaneous application. The appeal raised questions of law regarding the reversal of the CIT (A) order and the failure to consider the plenary power of the CIT (A). The Assessing Officer's assessment order was scrutinized, leading to appeals before the Commissioner (Appeals) and the Tribunal. The Tribunal criticized the Commissioner (Appeals) for insufficient verification and granted relief without proper evidence. The Court upheld the Tribunal's decision to set aside the Commissioner (Appeals) order, directing a fresh disposal to ensure a fair opportunity for both parties. en-us Wed, 29 Oct 2014 00:00:00 +0530 Wed, 05 Nov 2014 06:26:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252832 The Court condoned the delay in filing the appeal due to pursuing a miscellaneous application. The appeal raised questions of law regarding the reversal of the CIT (A) order and the failure to consider the plenary power of the CIT (A). The Assessing Officer's assessment order was scrutinized, leading to appeals before the Commissioner (Appeals) and the Tribunal. The Tribunal criticized the Commissioner (Appeals) for insufficient verification and granted relief without proper evidence. The Court upheld the Tribunal's decision to set aside the Commissioner (Appeals) order, directing a fresh disposal to ensure a fair opportunity for both parties. Case-Laws Income Tax Wed, 29 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252832