https://www.taxtmi.com/highlights?id=88390 ITAT allowed the appeal, setting aside both AO and CIT(A) orders due to procedural irregularities. The appellate authority failed to adjudicate issues on merits as mandated under Section 250(6), and the AO made additions without substantive inquiry into expense claims. The tribunal found no specific defects in the assessee's expense documentation and determined that neither the assessment order nor the appellate order was legally sustainable. The matter was remanded to the AO for a de novo assessment, with the appeal allowed for statistical purposes, ensuring a comprehensive re-examination of the original expense claims and proportionate calculations. en-us Thu, 15 May 2025 07:32:21 +0530 Thu, 15 May 2025 07:32:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=88390 ITAT allowed the appeal, setting aside both AO and CIT(A) orders due to procedural irregularities. The appellate authority failed to adjudicate issues on merits as mandated under Section 250(6), and the AO made additions without substantive inquiry into expense claims. The tribunal found no specific defects in the assessee's expense documentation and determined that neither the assessment order nor the appellate order was legally sustainable. The matter was remanded to the AO for a de novo assessment, with the appeal allowed for statistical purposes, ensuring a comprehensive re-examination of the original expense claims and proportionate calculations. Highlights Income Tax Thu, 15 May 2025 07:32:21 +0530 https://www.taxtmi.com/highlights?id=88390