https://www.taxtmi.com/caselaws?id=422094 The appellate court remanded both issues back to the assessing officer for proper verification and fresh adjudication. The disallowance of debit notes issued by the assessee on account of transit loss was challenged due to lack of consideration of confirmations filed by the assessee. Similarly, the disallowance of coal handling expenses was contested as being ad-hoc and based on incorrect calculations. The court found discrepancies in the assessment and granted the assessee an opportunity for reconsideration and proper verification by the assessing officer. en-us Thu, 27 Jan 2022 00:00:00 +0530 Mon, 09 May 2022 08:39:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422094 The appellate court remanded both issues back to the assessing officer for proper verification and fresh adjudication. The disallowance of debit notes issued by the assessee on account of transit loss was challenged due to lack of consideration of confirmations filed by the assessee. Similarly, the disallowance of coal handling expenses was contested as being ad-hoc and based on incorrect calculations. The court found discrepancies in the assessment and granted the assessee an opportunity for reconsideration and proper verification by the assessing officer. Case-Laws Income Tax Thu, 27 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422094