https://www.taxtmi.com/caselaws?id=409127 The ITAT's judgment in this case emphasized the importance of proper verification of evidence, adherence to ITAT's directions, limitations on the CIT(A)'s powers, and staying within the scope of the original appeal. The decision to remand the issue back to the Assessing Officer for verification and reconsideration highlighted the significance of following due process and ensuring a fair assessment based on verified evidence. The assessee was granted the opportunity to present their claims before the Assessing Officer for a lawful decision. en-us Wed, 23 Jun 2021 00:00:00 +0530 Wed, 30 Jun 2021 08:22:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409127 The ITAT's judgment in this case emphasized the importance of proper verification of evidence, adherence to ITAT's directions, limitations on the CIT(A)'s powers, and staying within the scope of the original appeal. The decision to remand the issue back to the Assessing Officer for verification and reconsideration highlighted the significance of following due process and ensuring a fair assessment based on verified evidence. The assessee was granted the opportunity to present their claims before the Assessing Officer for a lawful decision. Case-Laws Income Tax Wed, 23 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409127