https://www.taxtmi.com/caselaws?id=423598 The Tribunal set aside the Ld. CIT(A)'s order and directed the Assessing Officer to delete the addition of Rs. 54,73,401/-, stating that the adjustments made were unfair and beyond the scope of Section 143(1). The Tribunal did not express a view on the retrospective or prospective nature of the amendments, as it was deemed academic. The appeal of the assessee was partly allowed for statistical purposes, with the order pronounced on 24.05.2022. en-us Tue, 24 May 2022 00:00:00 +0530 Thu, 09 Jun 2022 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423598 The Tribunal set aside the Ld. CIT(A)'s order and directed the Assessing Officer to delete the addition of Rs. 54,73,401/-, stating that the adjustments made were unfair and beyond the scope of Section 143(1). The Tribunal did not express a view on the retrospective or prospective nature of the amendments, as it was deemed academic. The appeal of the assessee was partly allowed for statistical purposes, with the order pronounced on 24.05.2022. Case-Laws Income Tax Tue, 24 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423598