https://www.taxtmi.com/caselaws?id=413862 The tribunal upheld the CIT(A)'s decision to dismiss the additional ground during appellate proceedings and validated the reassessment proceedings, finding no escapement of income based on the original reasons for reopening the case. The tribunal directed the charging of interest under Section 234A and supported the adoption of the circle rate of land for taxation purposes. The appeal was partly allowed, dismissing some grounds and partially allowing others after thorough legal analysis. en-us Wed, 13 Oct 2021 00:00:00 +0530 Fri, 22 Oct 2021 08:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413862 The tribunal upheld the CIT(A)'s decision to dismiss the additional ground during appellate proceedings and validated the reassessment proceedings, finding no escapement of income based on the original reasons for reopening the case. The tribunal directed the charging of interest under Section 234A and supported the adoption of the circle rate of land for taxation purposes. The appeal was partly allowed, dismissing some grounds and partially allowing others after thorough legal analysis. Case-Laws Income Tax Wed, 13 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413862