https://www.taxtmi.com/caselaws?id=283245 The Tribunal remanded the case for a fresh assessment, finding that additions based on the authorized representative's consent lacked proper investigation. Criticizing the CIT(A) for not admitting the appeal and additional ground, the Tribunal emphasized the need for thorough examination. Disallowances of deposits in partner's accounts, interest on interest-free loans, and claimed interest were questioned, with directions for reevaluation. Overall, the Tribunal deemed the order unjust and allowed the appeal for statistical purposes, highlighting the necessity for a comprehensive reassessment by the Assessing Officer. en-us Wed, 12 Aug 2015 00:00:00 +0530 Sun, 15 Sep 2019 09:40:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283245 The Tribunal remanded the case for a fresh assessment, finding that additions based on the authorized representative's consent lacked proper investigation. Criticizing the CIT(A) for not admitting the appeal and additional ground, the Tribunal emphasized the need for thorough examination. Disallowances of deposits in partner's accounts, interest on interest-free loans, and claimed interest were questioned, with directions for reevaluation. Overall, the Tribunal deemed the order unjust and allowed the appeal for statistical purposes, highlighting the necessity for a comprehensive reassessment by the Assessing Officer. Case-Laws Income Tax Wed, 12 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283245