https://www.taxtmi.com/caselaws?id=387574 The appeal filed by the assessee was partly allowed for statistical purposes. The Tribunal upheld the validity of the Assessing Officer's jurisdiction under section 147 but restored the issues concerning the disallowance of deduction for provision for EMD and advances written off, as well as the treatment of additional evidence, to the Commissioner of Income Tax (Appeals) for a fresh decision. en-us Fri, 28 Jun 2019 00:00:00 +0530 Fri, 25 Oct 2019 15:14:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387574 The appeal filed by the assessee was partly allowed for statistical purposes. The Tribunal upheld the validity of the Assessing Officer's jurisdiction under section 147 but restored the issues concerning the disallowance of deduction for provision for EMD and advances written off, as well as the treatment of additional evidence, to the Commissioner of Income Tax (Appeals) for a fresh decision. Case-Laws Income Tax Fri, 28 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387574