https://www.taxtmi.com/caselaws?id=769081 The SC/Tribunal remitted the case back to CIT(A) for comprehensive re-examination. Key issues involved the validity of a rectification order under section 154 of Income Tax Act while an original assessment appeal was pending. The Tribunal found procedural irregularities in the tax assessment, directing a fresh hearing that considers all submissions, disclosed income, and potential applicability of section 115BBE. The appeal was allowed for statistical purposes with instructions for holistic reassessment. en-us Wed, 16 Apr 2025 00:00:00 +0530 Fri, 18 Apr 2025 08:38:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769081 The SC/Tribunal remitted the case back to CIT(A) for comprehensive re-examination. Key issues involved the validity of a rectification order under section 154 of Income Tax Act while an original assessment appeal was pending. The Tribunal found procedural irregularities in the tax assessment, directing a fresh hearing that considers all submissions, disclosed income, and potential applicability of section 115BBE. The appeal was allowed for statistical purposes with instructions for holistic reassessment. Case-Laws Income Tax Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769081