https://www.taxtmi.com/caselaws?id=448009 ITAT Indore upheld CIT(A)'s deletion of addition made during reassessment proceedings regarding profit on on-money receipt. The CIT(A) had consistently deleted similar additions in the original assessment under section 143(3), which was previously confirmed by the Tribunal. Since the Department's appeal against the original deletion was dismissed by ITAT, the reassessment addition on the same issue was covered by the earlier favorable order. The Tribunal found no error in CIT(A)'s approach of following its prior consistent order, as the matter was conclusively decided in the assessee's favor. en-us Mon, 30 Oct 2023 00:00:00 +0530 Tue, 09 Jan 2024 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448009 ITAT Indore upheld CIT(A)'s deletion of addition made during reassessment proceedings regarding profit on on-money receipt. The CIT(A) had consistently deleted similar additions in the original assessment under section 143(3), which was previously confirmed by the Tribunal. Since the Department's appeal against the original deletion was dismissed by ITAT, the reassessment addition on the same issue was covered by the earlier favorable order. The Tribunal found no error in CIT(A)'s approach of following its prior consistent order, as the matter was conclusively decided in the assessee's favor. Case-Laws Income Tax Mon, 30 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448009