https://www.taxtmi.com/caselaws?id=369331 The Tribunal dismissed the revenue's appeals challenging the CIT(A)'s decision in favor of the assessee. The Tribunal upheld the CIT(A)'s findings on lack of approval under Section 151(1), absence of notice under Section 143(2), and failure to disclose material facts. It concluded that the additions made by the AO were unsustainable due to procedural errors and lack of evidence. The decision underscores the importance of procedural compliance and adherence to statutory requirements in tax assessments, ensuring fairness and legality in the process. en-us Tue, 23 Oct 2018 00:00:00 +0530 Thu, 25 Oct 2018 08:45:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369331 The Tribunal dismissed the revenue's appeals challenging the CIT(A)'s decision in favor of the assessee. The Tribunal upheld the CIT(A)'s findings on lack of approval under Section 151(1), absence of notice under Section 143(2), and failure to disclose material facts. It concluded that the additions made by the AO were unsustainable due to procedural errors and lack of evidence. The decision underscores the importance of procedural compliance and adherence to statutory requirements in tax assessments, ensuring fairness and legality in the process. Case-Laws Income Tax Tue, 23 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369331