https://www.taxtmi.com/caselaws?id=755743 An appellate order is vulnerable where the first appellate authority decides an issue different from the one raised in the appeal. Here, the appeal challenged disallowance of commission expenditure, but the order addressed levy of late fee under section 234E arising from a separate TDS matter. That mismatch required interference, so the impugned order was set aside and the quantum appeal remanded for fresh adjudication on the correct issue after due hearing; the connected rectification appeal did not survive after restoration of the main appeal. en-us Tue, 16 Jul 2024 00:00:00 +0530 Thu, 18 Jul 2024 06:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755743 An appellate order is vulnerable where the first appellate authority decides an issue different from the one raised in the appeal. Here, the appeal challenged disallowance of commission expenditure, but the order addressed levy of late fee under section 234E arising from a separate TDS matter. That mismatch required interference, so the impugned order was set aside and the quantum appeal remanded for fresh adjudication on the correct issue after due hearing; the connected rectification appeal did not survive after restoration of the main appeal. Case-Laws Income Tax Tue, 16 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755743