https://www.taxtmi.com/caselaws?id=376565 The High Court set aside the Tribunal's judgment, reviving the Respondent's appeal for a thorough consideration of the merits of additions deleted by the CIT(A). The Court emphasized the importance of addressing all aspects of deletions made by the CIT(A) on merits before allowing the Revenue's appeal, rejecting the argument that the appeal solely focused on the legality of reassessment proceedings. The Court allowed the appeal in favor of the Assessee, directing a comprehensive review of both reassessment validity and the merits of the additions. en-us Tue, 05 Mar 2019 00:00:00 +0530 Tue, 12 Mar 2019 08:15:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376565 The High Court set aside the Tribunal's judgment, reviving the Respondent's appeal for a thorough consideration of the merits of additions deleted by the CIT(A). The Court emphasized the importance of addressing all aspects of deletions made by the CIT(A) on merits before allowing the Revenue's appeal, rejecting the argument that the appeal solely focused on the legality of reassessment proceedings. The Court allowed the appeal in favor of the Assessee, directing a comprehensive review of both reassessment validity and the merits of the additions. Case-Laws Income Tax Tue, 05 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376565