https://www.taxtmi.com/caselaws?id=373417 The Tribunal remanded the case to the Assessing Officer for proper adjudication, emphasizing the need for a correct assessment in accordance with the law. It clarified that the Assessing Officer in limited scrutiny cases can address claims raised by the assessee to ensure a correct assessment, despite limitations outlined in CBDT Circulars. The Tribunal allowed the appeal for statistical purposes, directing a fresh assessment with proper opportunities for the assessee to be heard. en-us Thu, 29 Nov 2018 00:00:00 +0530 Sat, 12 Jan 2019 07:01:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373417 The Tribunal remanded the case to the Assessing Officer for proper adjudication, emphasizing the need for a correct assessment in accordance with the law. It clarified that the Assessing Officer in limited scrutiny cases can address claims raised by the assessee to ensure a correct assessment, despite limitations outlined in CBDT Circulars. The Tribunal allowed the appeal for statistical purposes, directing a fresh assessment with proper opportunities for the assessee to be heard. Case-Laws Income Tax Thu, 29 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373417