https://www.taxtmi.com/caselaws?id=272952 The ITAT Delhi remanded the case back to the CIT (A) for reassessment as the CIT (A) did not consider information on accommodation entries received by the Assessing Officer, which cannot be addressed during proceedings under section 153A. The ITAT directed a fresh evaluation with proper opportunity for the assessee, setting aside the CIT (A) orders for assessment years 2001-02 and 2003-04. The appeals of the Revenue were disposed of accordingly. en-us Thu, 08 Aug 2013 00:00:00 +0530 Sat, 26 May 2018 11:31:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272952 The ITAT Delhi remanded the case back to the CIT (A) for reassessment as the CIT (A) did not consider information on accommodation entries received by the Assessing Officer, which cannot be addressed during proceedings under section 153A. The ITAT directed a fresh evaluation with proper opportunity for the assessee, setting aside the CIT (A) orders for assessment years 2001-02 and 2003-04. The appeals of the Revenue were disposed of accordingly. Case-Laws Income Tax Thu, 08 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272952