https://www.taxtmi.com/caselaws?id=438151 The ITAT allowed the appeal, emphasizing the need for the CIT(A) to review the grounds raised by the assessee on their merits. The judgment highlighted the importance of considering each appeal separately based on the issues raised. The decision aimed to ensure a fair examination of the grounds raised by the assessee before the CIT(A) and remitted the matter back for a decision on the merits of the grounds raised in the appeal against the Assessment Order under section 143(3) of the Act. en-us Mon, 22 May 2023 00:00:00 +0530 Wed, 24 May 2023 09:21:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438151 The ITAT allowed the appeal, emphasizing the need for the CIT(A) to review the grounds raised by the assessee on their merits. The judgment highlighted the importance of considering each appeal separately based on the issues raised. The decision aimed to ensure a fair examination of the grounds raised by the assessee before the CIT(A) and remitted the matter back for a decision on the merits of the grounds raised in the appeal against the Assessment Order under section 143(3) of the Act. Case-Laws Income Tax Mon, 22 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438151