https://www.taxtmi.com/caselaws?id=406374 The tribunal remitted the issues back to the Assessing Officer for a fresh review in both the Assessment Year 2006-07 and 2008-09 cases. The CIT(A) did not provide clear bases for deleting the additions and lacked concrete evidence supporting the deletions. The tribunal allowed the revenue's appeals for statistical purposes, emphasizing the importance of evidence-based decision-making and clear justifications in tax assessments for fairness and accuracy in determining tax liabilities. en-us Thu, 01 Apr 2021 00:00:00 +0530 Tue, 13 Apr 2021 08:59:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406374 The tribunal remitted the issues back to the Assessing Officer for a fresh review in both the Assessment Year 2006-07 and 2008-09 cases. The CIT(A) did not provide clear bases for deleting the additions and lacked concrete evidence supporting the deletions. The tribunal allowed the revenue's appeals for statistical purposes, emphasizing the importance of evidence-based decision-making and clear justifications in tax assessments for fairness and accuracy in determining tax liabilities. Case-Laws Income Tax Thu, 01 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406374