https://www.taxtmi.com/caselaws?id=308472 The Tribunal dismissed the revenue's appeal challenging the deletion of addition u/s 68 of the Income Tax Act for the Assessment Year 2012-13 by the CIT(A). It held that the Assessing Officer cannot appeal against his own factual findings provided in the remand report, following precedents from the Madras High Court and Kolkata Tribunal. The decision emphasized the need for consistency in the appeal process and upheld the CIT(A)'s decision based on the remand report, deeming the revenue's appeal not maintainable. en-us Fri, 10 May 2019 00:00:00 +0530 Thu, 29 Jun 2023 08:28:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308472 The Tribunal dismissed the revenue's appeal challenging the deletion of addition u/s 68 of the Income Tax Act for the Assessment Year 2012-13 by the CIT(A). It held that the Assessing Officer cannot appeal against his own factual findings provided in the remand report, following precedents from the Madras High Court and Kolkata Tribunal. The decision emphasized the need for consistency in the appeal process and upheld the CIT(A)'s decision based on the remand report, deeming the revenue's appeal not maintainable. Case-Laws Income Tax Fri, 10 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308472