https://www.taxtmi.com/caselaws?id=357888 The court allowed the Income Tax Appeal, setting aside the previous order and remanding the case to the ITAT for reconsideration. The decision emphasized the importance of raising specific grounds at the earliest opportunity and providing all parties with a fair chance to present their arguments. The court found that the ITAT's failure to address the impact of not raising a specific contention early on necessitated a fresh consideration of the case. en-us Mon, 26 Mar 2018 00:00:00 +0530 Sat, 31 Mar 2018 07:20:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357888 The court allowed the Income Tax Appeal, setting aside the previous order and remanding the case to the ITAT for reconsideration. The decision emphasized the importance of raising specific grounds at the earliest opportunity and providing all parties with a fair chance to present their arguments. The court found that the ITAT's failure to address the impact of not raising a specific contention early on necessitated a fresh consideration of the case. Case-Laws Income Tax Mon, 26 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357888