https://www.taxtmi.com/highlights?id=59725 Initiation of proceedings under Section 153A - CIT(A) deleted the additions - ITAT confirmed the order of CIT(A) - The relief granted to the assessee is on facts and on merits of the disallowances made and not on the ground that no incriminating material was available. In one of the cases, the correctness of this decision was tested by the Tribunal and the view taken by the CIT(A) has been affirmed. Since the entire dispute revolves on the factual matrix, we are not expected to substitute our opinion in an appeal under Section 260A of the Act. - HC en-us Fri, 17 Sep 2021 15:22:05 +0530 Fri, 17 Sep 2021 15:22:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59725 Initiation of proceedings under Section 153A - CIT(A) deleted the additions - ITAT confirmed the order of CIT(A) - The relief granted to the assessee is on facts and on merits of the disallowances made and not on the ground that no incriminating material was available. In one of the cases, the correctness of this decision was tested by the Tribunal and the view taken by the CIT(A) has been affirmed. Since the entire dispute revolves on the factual matrix, we are not expected to substitute our opinion in an appeal under Section 260A of the Act. - HC Highlights Income Tax Fri, 17 Sep 2021 15:22:05 +0530 https://www.taxtmi.com/highlights?id=59725