https://www.taxtmi.com/caselaws?id=278095 The Tribunal upheld the rectification order passed by the Commissioner of Income Tax (Appeals) [CIT(A)], dismissing the Department's challenge regarding the legality of the order. It confirmed the decisions on disallowance of inflated purchases and deletion of a protective addition made by the Assessing Officer. The Tribunal found the CIT(A) had the authority to rectify mistakes and make necessary inquiries, supporting the rectification based on identified errors. All appeals by the Revenue were dismissed, affirming the CIT(A)'s orders as legally valid and justified under the Income Tax Act. en-us Tue, 31 Oct 2017 00:00:00 +0530 Wed, 09 Jan 2019 06:32:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278095 The Tribunal upheld the rectification order passed by the Commissioner of Income Tax (Appeals) [CIT(A)], dismissing the Department's challenge regarding the legality of the order. It confirmed the decisions on disallowance of inflated purchases and deletion of a protective addition made by the Assessing Officer. The Tribunal found the CIT(A) had the authority to rectify mistakes and make necessary inquiries, supporting the rectification based on identified errors. All appeals by the Revenue were dismissed, affirming the CIT(A)'s orders as legally valid and justified under the Income Tax Act. Case-Laws Income Tax Tue, 31 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278095