https://www.taxtmi.com/caselaws?id=394493 The Tribunal allowed the appellant's appeals challenging the order of the Ld. CIT(A) regarding the delay in filing appeals, rectification under section 154 for multiple assessment years, levy of MAT under section 115JB, reduction of deductions under section 80IB, and charging of interest under MAT provisions. The Tribunal found the rectification order lacked proper consideration of appellant's contentions, remitting the matter for reevaluation. The decision was extended to other appeals, with the case sent back to the Ld. CIT(A) for fresh consideration on the merits. en-us Fri, 31 Jan 2020 00:00:00 +0530 Tue, 14 Apr 2020 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394493 The Tribunal allowed the appellant's appeals challenging the order of the Ld. CIT(A) regarding the delay in filing appeals, rectification under section 154 for multiple assessment years, levy of MAT under section 115JB, reduction of deductions under section 80IB, and charging of interest under MAT provisions. The Tribunal found the rectification order lacked proper consideration of appellant's contentions, remitting the matter for reevaluation. The decision was extended to other appeals, with the case sent back to the Ld. CIT(A) for fresh consideration on the merits. Case-Laws Income Tax Fri, 31 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394493