https://www.taxtmi.com/caselaws?id=400229 The Tribunal set aside the orders of the Ld.CIT(A) and remanded the case for fresh consideration, emphasizing the necessity of incriminating material for additions in concluded assessments under section 153A. The Tribunal instructed the Ld.CIT(A) to first address the legal grounds, followed by a decision on the merits if necessary. Appeals by both the assessee and revenue were allowed for statistical purposes, rendering the assessee's cross-objection infructuous. en-us Wed, 28 Oct 2020 00:00:00 +0530 Tue, 05 Nov 2024 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400229 The Tribunal set aside the orders of the Ld.CIT(A) and remanded the case for fresh consideration, emphasizing the necessity of incriminating material for additions in concluded assessments under section 153A. The Tribunal instructed the Ld.CIT(A) to first address the legal grounds, followed by a decision on the merits if necessary. Appeals by both the assessee and revenue were allowed for statistical purposes, rendering the assessee's cross-objection infructuous. Case-Laws Income Tax Wed, 28 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400229