https://www.taxtmi.com/caselaws?id=419850 The appeals involved issues regarding the deletion of additions made under Section 13(3) of the Income Tax Act, disallowance of expenses due to non-compliance in producing books of accounts and supporting documents, and disallowance of prior period adjustments. The Learned CIT(A) deleted the additions made under Section 13(3) but failed to provide reasoning for disallowing expenses and prior period adjustments. The Tribunal remanded all issues back to the Assessing Officer for a fresh order, acknowledging the genuine difficulties faced by the assessee in complying fully and granting both parties the opportunity for further legal action. en-us Thu, 10 Mar 2022 00:00:00 +0530 Tue, 22 Mar 2022 08:59:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419850 The appeals involved issues regarding the deletion of additions made under Section 13(3) of the Income Tax Act, disallowance of expenses due to non-compliance in producing books of accounts and supporting documents, and disallowance of prior period adjustments. The Learned CIT(A) deleted the additions made under Section 13(3) but failed to provide reasoning for disallowing expenses and prior period adjustments. The Tribunal remanded all issues back to the Assessing Officer for a fresh order, acknowledging the genuine difficulties faced by the assessee in complying fully and granting both parties the opportunity for further legal action. Case-Laws Income Tax Thu, 10 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419850