https://www.taxtmi.com/caselaws?id=433935 The Tribunal allowed the appeal, setting aside the CIT(A)'s order and the income enhancement made by the Assessing Officer. The decision emphasized the importance of clarity and specificity in directions given during rectification proceedings to prevent unjust assessments and ensure the correction of apparent errors only. en-us Mon, 16 Jan 2023 00:00:00 +0530 Tue, 14 Feb 2023 08:49:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433935 The Tribunal allowed the appeal, setting aside the CIT(A)'s order and the income enhancement made by the Assessing Officer. The decision emphasized the importance of clarity and specificity in directions given during rectification proceedings to prevent unjust assessments and ensure the correction of apparent errors only. Case-Laws Income Tax Mon, 16 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433935