https://www.taxtmi.com/caselaws?id=423670 The Tribunal upheld the Ld. CIT(A)'s decision to enhance the assessment to Rs. 19,00,600, dismissing the appeal of the assessee. Despite the absence of representation from the assessee, the Tribunal emphasized the binding nature of the CIT's directions on the Assessing Officer, requiring strict adherence to the revision order. The additional grounds raised by the assessee were also rejected due to the lack of representation. The Tribunal concluded that no interference was necessary, affirming the Ld. CIT(A)'s order in implementing the revision directions. en-us Thu, 26 May 2022 00:00:00 +0530 Sat, 11 Jun 2022 09:00:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423670 The Tribunal upheld the Ld. CIT(A)'s decision to enhance the assessment to Rs. 19,00,600, dismissing the appeal of the assessee. Despite the absence of representation from the assessee, the Tribunal emphasized the binding nature of the CIT's directions on the Assessing Officer, requiring strict adherence to the revision order. The additional grounds raised by the assessee were also rejected due to the lack of representation. The Tribunal concluded that no interference was necessary, affirming the Ld. CIT(A)'s order in implementing the revision directions. Case-Laws Income Tax Thu, 26 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423670