https://www.taxtmi.com/caselaws?id=761786 The ITAT deemed the assessee's appeal infructuous, as the CPC had already addressed the grievance through rectification under Section 154 of the Act. The ld. CIT (A) order, which allowed GST input tax credit but sustained the addition for non-payment of taxes under Section 43B, was rendered moot. The ITAT directed the Assessing Officer not to proceed based on the ld. CIT (A) findings, resulting in the dismissal of the appeal. en-us Thu, 14 Nov 2024 00:00:00 +0530 Sat, 16 Nov 2024 08:38:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761786 The ITAT deemed the assessee's appeal infructuous, as the CPC had already addressed the grievance through rectification under Section 154 of the Act. The ld. CIT (A) order, which allowed GST input tax credit but sustained the addition for non-payment of taxes under Section 43B, was rendered moot. The ITAT directed the Assessing Officer not to proceed based on the ld. CIT (A) findings, resulting in the dismissal of the appeal. Case-Laws Income Tax Thu, 14 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761786