https://www.taxtmi.com/caselaws?id=773423 ITAT Mumbai allowed the appeal for statistical purposes after the assessee raised validity of reopening and non-issuance of notice u/s 143(2) for the first time before the Tribunal. Despite these grounds not being raised during assessment or before CIT(A), and no application for permission to raise additional grounds being filed, the Tribunal admitted the additional grounds as purely legal issues. The matter was remitted back to CIT(A) for fresh adjudication on both validity of reopening and notice issues, along with merit considerations regarding business income addition and unexplained credit u/s 68. en-us Fri, 30 May 2025 00:00:00 +0530 Mon, 23 Jun 2025 08:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773423 ITAT Mumbai allowed the appeal for statistical purposes after the assessee raised validity of reopening and non-issuance of notice u/s 143(2) for the first time before the Tribunal. Despite these grounds not being raised during assessment or before CIT(A), and no application for permission to raise additional grounds being filed, the Tribunal admitted the additional grounds as purely legal issues. The matter was remitted back to CIT(A) for fresh adjudication on both validity of reopening and notice issues, along with merit considerations regarding business income addition and unexplained credit u/s 68. Case-Laws Income Tax Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773423