https://www.taxtmi.com/caselaws?id=303290 The appeals were filed against assessment orders under section 144 of the Income Tax Act for the assessment year 2004-05. The Commissioner of Income Tax set aside the assessment under section 263 for a limited purpose, not the entire assessment, making the appeal not infructuous. Various disallowances and additions were partly allowed, with some confirmed without proper evaluation. The issues were remitted back to the Assessing Officer for fresh consideration. The assessment under section 144 was challenged for lack of opportunity, leading to a fresh examination. Penalty appeals under section 271(1)(c) were set aside for reconsideration. Ultimately, the appeals were partly allowed for statistical purposes. en-us Fri, 26 Jun 2015 00:00:00 +0530 Tue, 12 Jul 2022 20:31:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303290 The appeals were filed against assessment orders under section 144 of the Income Tax Act for the assessment year 2004-05. The Commissioner of Income Tax set aside the assessment under section 263 for a limited purpose, not the entire assessment, making the appeal not infructuous. Various disallowances and additions were partly allowed, with some confirmed without proper evaluation. The issues were remitted back to the Assessing Officer for fresh consideration. The assessment under section 144 was challenged for lack of opportunity, leading to a fresh examination. Penalty appeals under section 271(1)(c) were set aside for reconsideration. Ultimately, the appeals were partly allowed for statistical purposes. Case-Laws Income Tax Fri, 26 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303290