https://www.taxtmi.com/caselaws?id=399286 The High Court held that the Income Tax Appellate Tribunal (ITAT) erred in addressing the issue of disallowances before allowing the Assessing Officer (AO) to assess the original return. The Court set aside the portion of the ITAT's order related to the deletion of disallowances and directed the matter to be remanded to the AO for assessing the original return. The Court emphasized that both the Revenue and the Assessee should have the opportunity to present their versions on the disallowances during the assessment proceedings. The appeal was allowed in favor of the Revenue, with no order as to costs. en-us Mon, 28 Sep 2020 00:00:00 +0530 Wed, 07 Oct 2020 19:11:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399286 The High Court held that the Income Tax Appellate Tribunal (ITAT) erred in addressing the issue of disallowances before allowing the Assessing Officer (AO) to assess the original return. The Court set aside the portion of the ITAT's order related to the deletion of disallowances and directed the matter to be remanded to the AO for assessing the original return. The Court emphasized that both the Revenue and the Assessee should have the opportunity to present their versions on the disallowances during the assessment proceedings. The appeal was allowed in favor of the Revenue, with no order as to costs. Case-Laws Income Tax Mon, 28 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399286