https://www.taxtmi.com/caselaws?id=310861 The Tribunal set aside the orders of the CIT(A) and remanded the cases for fresh adjudication. It emphasized the need for the CIT(A) to consider additional evidence presented by the assessees and to reevaluate all issues, including jurisdiction under Section 147/148, taxability of transactions in HUF capacity, validity of the assessments, admissibility of additional evidence, alleged payment additions, and interest charges under Sections 234A and 234B. The appeals were allowed for statistical purposes, directing the CIT(A) to decide all issues afresh in accordance with the law. en-us Mon, 24 Feb 2014 00:00:00 +0530 Wed, 22 Nov 2023 21:26:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310861 The Tribunal set aside the orders of the CIT(A) and remanded the cases for fresh adjudication. It emphasized the need for the CIT(A) to consider additional evidence presented by the assessees and to reevaluate all issues, including jurisdiction under Section 147/148, taxability of transactions in HUF capacity, validity of the assessments, admissibility of additional evidence, alleged payment additions, and interest charges under Sections 234A and 234B. The appeals were allowed for statistical purposes, directing the CIT(A) to decide all issues afresh in accordance with the law. Case-Laws Income Tax Mon, 24 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310861