https://www.taxtmi.com/caselaws?id=370298 The ITAT allowed the appeals, setting aside the CIT(A)'s decisions on various issues. It emphasized that the CIT(A) should not question the registration authority's decisions and should focus on the raised issues. The ITAT directed a re-examination of gross receipts, highlighting the need for proper examination and providing the assessee a fair chance to respond. Additionally, it stressed the importance of giving notice before making income additions. The appeals were allowed for statistical purposes, emphasizing fair procedures and restricting the CIT(A) to the appeal's raised issues. en-us Tue, 06 Nov 2018 00:00:00 +0530 Fri, 11 Jan 2019 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370298 The ITAT allowed the appeals, setting aside the CIT(A)'s decisions on various issues. It emphasized that the CIT(A) should not question the registration authority's decisions and should focus on the raised issues. The ITAT directed a re-examination of gross receipts, highlighting the need for proper examination and providing the assessee a fair chance to respond. Additionally, it stressed the importance of giving notice before making income additions. The appeals were allowed for statistical purposes, emphasizing fair procedures and restricting the CIT(A) to the appeal's raised issues. Case-Laws Income Tax Tue, 06 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370298