https://www.taxtmi.com/caselaws?id=379705 The ITAT Kolkata dismissed the appeal concerning a rectification order u/s 154 for Assessment Year 2002-03 as the Revenue failed to challenge the quashing of the rectification order, leading to the appeal being dismissed. For Assessment Year 2003-04, the ITAT upheld the CIT(A)'s deletion of miscellaneous expenditure additions made by the Assessing Officer. In the case for Assessment Year 2004-05, the ITAT remanded the matter back to the CIT(A) for fresh consideration regarding the timely service requirement for notices u/s 143(2), allowing the ground raised by the assessee under Rule 27 for statistical purposes. en-us Fri, 03 May 2019 00:00:00 +0530 Mon, 06 May 2019 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379705 The ITAT Kolkata dismissed the appeal concerning a rectification order u/s 154 for Assessment Year 2002-03 as the Revenue failed to challenge the quashing of the rectification order, leading to the appeal being dismissed. For Assessment Year 2003-04, the ITAT upheld the CIT(A)'s deletion of miscellaneous expenditure additions made by the Assessing Officer. In the case for Assessment Year 2004-05, the ITAT remanded the matter back to the CIT(A) for fresh consideration regarding the timely service requirement for notices u/s 143(2), allowing the ground raised by the assessee under Rule 27 for statistical purposes. Case-Laws Income Tax Fri, 03 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379705