https://www.taxtmi.com/caselaws?id=770675 ITAT AGRA set aside both AO and CIT(A) orders regarding additions under discount/claim/shortage/deduction on proportionate basis. CIT(A) dismissed appeal for non-prosecution without adjudicating merits, violating Section 250(6) requirements to specify determination points and reasoning. AO made additions solely based on percentage comparison with previous year without proper enquiries or identifying specific defects in expense claims. Neither authority investigated parties to whom expenses were allegedly paid or incurred. Matter restored to AO for de novo assessment. Appeal allowed for statistical purposes. en-us Fri, 17 Jan 2025 00:00:00 +0530 Thu, 15 May 2025 07:32:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770675 ITAT AGRA set aside both AO and CIT(A) orders regarding additions under discount/claim/shortage/deduction on proportionate basis. CIT(A) dismissed appeal for non-prosecution without adjudicating merits, violating Section 250(6) requirements to specify determination points and reasoning. AO made additions solely based on percentage comparison with previous year without proper enquiries or identifying specific defects in expense claims. Neither authority investigated parties to whom expenses were allegedly paid or incurred. Matter restored to AO for de novo assessment. Appeal allowed for statistical purposes. Case-Laws Income Tax Fri, 17 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770675