https://www.taxtmi.com/caselaws?id=422958 The Tribunal set aside the matter to the file of the Learned Commissioner of Income Tax (Appeals) for a fresh decision, granting the appellant an opportunity to present their case. The Tribunal directed a re-examination of the adjustments made under section 143(1), emphasizing the need for a reasonable opportunity for the appellant. The appeal was allowed for statistical purposes, indicating a requirement for further review and consideration by the appellate authority. The decision was rendered on 28.04.2022, providing clarity on the issues raised and directions for a fresh assessment. en-us Thu, 28 Apr 2022 00:00:00 +0530 Wed, 25 May 2022 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422958 The Tribunal set aside the matter to the file of the Learned Commissioner of Income Tax (Appeals) for a fresh decision, granting the appellant an opportunity to present their case. The Tribunal directed a re-examination of the adjustments made under section 143(1), emphasizing the need for a reasonable opportunity for the appellant. The appeal was allowed for statistical purposes, indicating a requirement for further review and consideration by the appellate authority. The decision was rendered on 28.04.2022, providing clarity on the issues raised and directions for a fresh assessment. Case-Laws Income Tax Thu, 28 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422958