https://www.taxtmi.com/caselaws?id=278837 The ITAT Kolkata allowed the revenue's appeal for statistical purposes against the CIT(A) order for AY 2012-13, which had deleted an addition u/s 68 of the Income Tax Act. The ITAT noted the lack of opportunity for the assessee in the assessment process, remanding the matter for fresh adjudication to ensure fair procedures and compliance with legal guidelines. The decision highlighted the importance of conducting deep investigations as per CIT guidelines and setting aside orders when necessary for proper inquiry and justice. en-us Fri, 01 Jun 2018 00:00:00 +0530 Fri, 22 Feb 2019 06:06:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278837 The ITAT Kolkata allowed the revenue's appeal for statistical purposes against the CIT(A) order for AY 2012-13, which had deleted an addition u/s 68 of the Income Tax Act. The ITAT noted the lack of opportunity for the assessee in the assessment process, remanding the matter for fresh adjudication to ensure fair procedures and compliance with legal guidelines. The decision highlighted the importance of conducting deep investigations as per CIT guidelines and setting aside orders when necessary for proper inquiry and justice. Case-Laws Income Tax Fri, 01 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278837