https://www.taxtmi.com/caselaws?id=432294 The tribunal dismissed the appeal, upholding the rejection of the petition u/s 154 by the Assessing Officer due to the appellant's failure to provide necessary documents justifying the exemption claim u/s 11 and the absence of the audit report. The tribunal emphasized that the CPC could only consider documents submitted with the return of income, and the tax liability computation should align with the return filed, leading to the dismissal of the appeal. en-us Fri, 30 Dec 2022 00:00:00 +0530 Mon, 02 Jan 2023 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432294 The tribunal dismissed the appeal, upholding the rejection of the petition u/s 154 by the Assessing Officer due to the appellant's failure to provide necessary documents justifying the exemption claim u/s 11 and the absence of the audit report. The tribunal emphasized that the CPC could only consider documents submitted with the return of income, and the tax liability computation should align with the return filed, leading to the dismissal of the appeal. Case-Laws Income Tax Fri, 30 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432294