https://www.taxtmi.com/caselaws?id=193520 The High Court allowed the appeal filed by the assessee against the Income-tax Appellate Tribunal's order, which had rejected the books of account and assessed a higher total income. The Commissioner of Income-tax (Appeals) had initially allowed the assessee's appeal, but the Tribunal reversed this decision. During the appeal process, a search was conducted at the assessee's premises, leading to a revised assessment under section 153A. The High Court found that the Tribunal had not considered the impact of section 153A and remitted the matter back to the Tribunal for fresh consideration, directing notice to the parties. en-us Fri, 26 Aug 2016 00:00:00 +0530 Thu, 03 Aug 2017 07:15:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193520 The High Court allowed the appeal filed by the assessee against the Income-tax Appellate Tribunal's order, which had rejected the books of account and assessed a higher total income. The Commissioner of Income-tax (Appeals) had initially allowed the assessee's appeal, but the Tribunal reversed this decision. During the appeal process, a search was conducted at the assessee's premises, leading to a revised assessment under section 153A. The High Court found that the Tribunal had not considered the impact of section 153A and remitted the matter back to the Tribunal for fresh consideration, directing notice to the parties. Case-Laws Income Tax Fri, 26 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193520