https://www.taxtmi.com/caselaws?id=424666 The Appellate Tribunal ITAT Mumbai allowed the appeal for statistical purposes, emphasizing the importance of considering all submissions and providing a fair opportunity for the assessee to present their case. The Tribunal highlighted the need for a thorough assessment based on complete information and adherence to due process in tax matters. The issues of delay in filing the appeal under section 250 of the Income Tax Act and the disallowance under section 14A of the Act r/w rule 8D were addressed, with the Tribunal sending the latter issue back to the Assessing Officer for a fresh assessment. en-us Mon, 04 Jul 2022 00:00:00 +0530 Wed, 06 Jul 2022 08:14:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424666 The Appellate Tribunal ITAT Mumbai allowed the appeal for statistical purposes, emphasizing the importance of considering all submissions and providing a fair opportunity for the assessee to present their case. The Tribunal highlighted the need for a thorough assessment based on complete information and adherence to due process in tax matters. The issues of delay in filing the appeal under section 250 of the Income Tax Act and the disallowance under section 14A of the Act r/w rule 8D were addressed, with the Tribunal sending the latter issue back to the Assessing Officer for a fresh assessment. Case-Laws Income Tax Mon, 04 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424666