https://www.taxtmi.com/caselaws?id=363157 The High Court ruled in favor of the appellant in an appeal under Section 260A of the Income-Tax Act for Assessment Year 1985-86. The Court held that the Tribunal erred in setting aside the CIT (Appeals) order based on issues not raised in the initial appeal, emphasizing the need for proper implementation of the law to prevent unjust taxation. The appellant's appeal was allowed with no costs imposed, ensuring the correct application of the benefit of Section 11 as granted by the CIT (Appeals). en-us Wed, 27 Jun 2018 00:00:00 +0530 Mon, 09 Jul 2018 08:25:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363157 The High Court ruled in favor of the appellant in an appeal under Section 260A of the Income-Tax Act for Assessment Year 1985-86. The Court held that the Tribunal erred in setting aside the CIT (Appeals) order based on issues not raised in the initial appeal, emphasizing the need for proper implementation of the law to prevent unjust taxation. The appellant's appeal was allowed with no costs imposed, ensuring the correct application of the benefit of Section 11 as granted by the CIT (Appeals). Case-Laws Income Tax Wed, 27 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363157