https://www.taxtmi.com/caselaws?id=180318 The Tribunal dismissed the appeal against the order under Section 263 of the Income-tax Act for the assessment year 2005-06. It was found that the Assessing Officer did not address the issues raised by the Commissioner of Income Tax in the assessment order, specifically regarding the applicability of Section 14A. The Commissioner set aside the assessment order and directed a fresh assessment under Section 14A due to the AO's failure to apply the law correctly. The appeal was dismissed based on the lack of the AO's proper application of mind, leading to the Tribunal's decision on 21st September 2011. en-us Wed, 21 Sep 2011 00:00:00 +0530 Mon, 21 Mar 2016 14:27:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180318 The Tribunal dismissed the appeal against the order under Section 263 of the Income-tax Act for the assessment year 2005-06. It was found that the Assessing Officer did not address the issues raised by the Commissioner of Income Tax in the assessment order, specifically regarding the applicability of Section 14A. The Commissioner set aside the assessment order and directed a fresh assessment under Section 14A due to the AO's failure to apply the law correctly. The appeal was dismissed based on the lack of the AO's proper application of mind, leading to the Tribunal's decision on 21st September 2011. Case-Laws Income Tax Wed, 21 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180318