https://www.taxtmi.com/caselaws?id=13762 The HC set aside the ITAT's order, which annulled the assessment made by the AO, due to procedural impropriety. The Tribunal had improperly allowed the assessee to raise additional grounds without remanding the case to the CIT(A). The HC directed the CIT(A) to reconsider the appeal, including the new grounds, within six months, ensuring compliance with legal standards. No costs were awarded, and parties were instructed to appear on a specified date. en-us Fri, 10 Mar 2006 00:00:00 +0530 Thu, 16 Jul 2026 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13762 The HC set aside the ITAT's order, which annulled the assessment made by the AO, due to procedural impropriety. The Tribunal had improperly allowed the assessee to raise additional grounds without remanding the case to the CIT(A). The HC directed the CIT(A) to reconsider the appeal, including the new grounds, within six months, ensuring compliance with legal standards. No costs were awarded, and parties were instructed to appear on a specified date. Case-Laws Income Tax Fri, 10 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13762