https://www.taxtmi.com/caselaws?id=763119 The ITAT Chennai allowed the assessee's appeal for statistical purposes, setting aside the CIT(A)'s dismissal of a rectification application. The CIT(A) had dismissed the application regarding GST/CENVAT refund adjustment, stating it required verification of books of accounts. The ITAT held this approach was overly technical, citing SC precedent that procedural rules should serve justice, not obstruct it. The matter was remanded to CIT(A) with directions to decide the appeal on merits under section 250(6) of the Act. en-us Wed, 20 Nov 2024 00:00:00 +0530 Thu, 12 Dec 2024 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763119 The ITAT Chennai allowed the assessee's appeal for statistical purposes, setting aside the CIT(A)'s dismissal of a rectification application. The CIT(A) had dismissed the application regarding GST/CENVAT refund adjustment, stating it required verification of books of accounts. The ITAT held this approach was overly technical, citing SC precedent that procedural rules should serve justice, not obstruct it. The matter was remanded to CIT(A) with directions to decide the appeal on merits under section 250(6) of the Act. Case-Laws Income Tax Wed, 20 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763119