https://www.taxtmi.com/caselaws?id=378310 The appeal by the Assessee challenging the Order of the Ld. CIT(A)-2 for assessment year 1997-98 was allowed by the Hon'ble ITAT. The Tribunal directed the Commissioner of Income Tax (Appeals) to admit and decide on additional grounds of appeal, emphasizing alignment of powers between the appellate authority and the Assessing Officer. The Tribunal ruled in favor of the Assessee, quashing the reassessment order due to procedural defects and failure to address objections, including the validity of reopening sanction and rejection of appeal grounds related to expenses and credits. en-us Mon, 11 Feb 2019 00:00:00 +0530 Fri, 12 Apr 2019 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378310 The appeal by the Assessee challenging the Order of the Ld. CIT(A)-2 for assessment year 1997-98 was allowed by the Hon'ble ITAT. The Tribunal directed the Commissioner of Income Tax (Appeals) to admit and decide on additional grounds of appeal, emphasizing alignment of powers between the appellate authority and the Assessing Officer. The Tribunal ruled in favor of the Assessee, quashing the reassessment order due to procedural defects and failure to address objections, including the validity of reopening sanction and rejection of appeal grounds related to expenses and credits. Case-Laws Income Tax Mon, 11 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378310