https://www.taxtmi.com/caselaws?id=414304 The Tribunal allowed the assessee's appeal for statistical purposes, directing the AO to pass a fresh order after considering legal precedents and giving the assessee an opportunity to be heard. The Tribunal emphasized that the AO must adhere to the directions of the appellate authority and cannot exceed the given directions. en-us Fri, 22 Oct 2021 00:00:00 +0530 Tue, 02 Nov 2021 09:28:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414304 The Tribunal allowed the assessee's appeal for statistical purposes, directing the AO to pass a fresh order after considering legal precedents and giving the assessee an opportunity to be heard. The Tribunal emphasized that the AO must adhere to the directions of the appellate authority and cannot exceed the given directions. Case-Laws Income Tax Fri, 22 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414304