https://www.taxtmi.com/caselaws?id=440995 The Tribunal allowed the appellant's challenge on the assessment order under section 155A read with Section 143(3) of the IT Act, setting aside the orders of the Assessing Officer and the Commissioner of Income Tax (Appeals). Additionally, for the assessment year 2013-14, the Tribunal quashed the assessment order and decision of the Commissioner of Income Tax (Appeals) regarding the addition of excess deduction claimed under section 80IB of the Act due to the lack of incriminating material found during the search. For assessment years 2014-15 to 2016-17, the Tribunal remanded the matter back to the Commissioner for fresh consideration after admitting additional evidence, allowing the appeals for statistical purposes. en-us Thu, 27 Jul 2023 00:00:00 +0530 Mon, 31 Jul 2023 06:52:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440995 The Tribunal allowed the appellant's challenge on the assessment order under section 155A read with Section 143(3) of the IT Act, setting aside the orders of the Assessing Officer and the Commissioner of Income Tax (Appeals). Additionally, for the assessment year 2013-14, the Tribunal quashed the assessment order and decision of the Commissioner of Income Tax (Appeals) regarding the addition of excess deduction claimed under section 80IB of the Act due to the lack of incriminating material found during the search. For assessment years 2014-15 to 2016-17, the Tribunal remanded the matter back to the Commissioner for fresh consideration after admitting additional evidence, allowing the appeals for statistical purposes. Case-Laws Income Tax Thu, 27 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440995