https://www.taxtmi.com/caselaws?id=307089 The Tribunal allowed the appeal for statistical purposes, remitting the case back to the Ld. CIT(A) for proper consideration on its merits after emphasizing the importance of substantial justice over technical defects. The Tribunal found the additions made by the Assessing Officer to be arbitrary, lacking legal basis, and unjustified, ordering their deletion. It deemed the impugned actions as unlawful and against established legal principles, highlighting the need for valid justifications in assessments. The Tribunal also directed the deletion of double additions made under section 68 and deemed the levying of interest under section 234B as unwarranted, requiring proper legal procedures and justifications. en-us Wed, 09 Nov 2022 00:00:00 +0530 Thu, 16 Mar 2023 21:21:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307089 The Tribunal allowed the appeal for statistical purposes, remitting the case back to the Ld. CIT(A) for proper consideration on its merits after emphasizing the importance of substantial justice over technical defects. The Tribunal found the additions made by the Assessing Officer to be arbitrary, lacking legal basis, and unjustified, ordering their deletion. It deemed the impugned actions as unlawful and against established legal principles, highlighting the need for valid justifications in assessments. The Tribunal also directed the deletion of double additions made under section 68 and deemed the levying of interest under section 234B as unwarranted, requiring proper legal procedures and justifications. Case-Laws Income Tax Wed, 09 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307089