https://www.taxtmi.com/caselaws?id=429477 The ITAT affirmed the decision that the assessment order under Section 143(3) was erroneous and prejudicial to the revenue's interest due to discrepancies in invoice values and duty payments. The failure of the AO to address these discrepancies during the assessment proceedings led to the dismissal of the appeal, upholding the Ld. Pr. CIT's order setting aside the assessment as erroneous and prejudicial to the revenue's interest. en-us Fri, 30 Sep 2022 00:00:00 +0530 Fri, 28 Oct 2022 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429477 The ITAT affirmed the decision that the assessment order under Section 143(3) was erroneous and prejudicial to the revenue's interest due to discrepancies in invoice values and duty payments. The failure of the AO to address these discrepancies during the assessment proceedings led to the dismissal of the appeal, upholding the Ld. Pr. CIT's order setting aside the assessment as erroneous and prejudicial to the revenue's interest. Case-Laws Income Tax Fri, 30 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429477