https://www.taxtmi.com/caselaws?id=433739 The Tribunal dismissed the Revenue's appeals, upheld the CIT(A)'s deletions of additions made by the AO, and annulled the reassessment orders due to incorrect jurisdiction and procedural non-compliance. The Tribunal found no merit in the Revenue's grounds of appeal and supported the assessee's objections, citing lack of independent inquiry by the CIT(A) and reliance on adequate evidence and submissions. en-us Mon, 23 Jan 2023 00:00:00 +0530 Wed, 08 Feb 2023 07:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433739 The Tribunal dismissed the Revenue's appeals, upheld the CIT(A)'s deletions of additions made by the AO, and annulled the reassessment orders due to incorrect jurisdiction and procedural non-compliance. The Tribunal found no merit in the Revenue's grounds of appeal and supported the assessee's objections, citing lack of independent inquiry by the CIT(A) and reliance on adequate evidence and submissions. Case-Laws Income Tax Mon, 23 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433739