https://www.taxtmi.com/caselaws?id=761167 The Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s decision to delete the addition under section 69C of the Income Tax Act, 1961, related to alleged commission income. The Tribunal found no error in the CIT(A)'s determination that the materials had already been considered in a prior assessment under section 153A, and directed rectification of the mistake in the assessment order. Consequently, the Revenue's appeal was dismissed. en-us Mon, 14 Oct 2024 00:00:00 +0530 Wed, 06 Nov 2024 08:34:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761167 The Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s decision to delete the addition under section 69C of the Income Tax Act, 1961, related to alleged commission income. The Tribunal found no error in the CIT(A)'s determination that the materials had already been considered in a prior assessment under section 153A, and directed rectification of the mistake in the assessment order. Consequently, the Revenue's appeal was dismissed. Case-Laws Income Tax Mon, 14 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761167