https://www.taxtmi.com/caselaws?id=780579 Karnataka HC held that the Tribunal correctly remanded s.80JJA claims (bio-fuel pellets) to the AO for fresh consideration for AYs 2007-08 and 2008-09, refusing to rectify the Tribunal's order since consistency in earlier allowance by the AO warranted reassessment rather than correction. The HC also found that additions under s.68 for sundry creditors were not sustainable where bank payments and confirmations were produced; the ITAT's decision to remit those issues to the AO for de novo assessment was upheld to allow fair opportunity to both Revenue and the assessee. en-us Mon, 13 Oct 2025 00:00:00 +0530 Sat, 01 Nov 2025 08:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780579 Karnataka HC held that the Tribunal correctly remanded s.80JJA claims (bio-fuel pellets) to the AO for fresh consideration for AYs 2007-08 and 2008-09, refusing to rectify the Tribunal's order since consistency in earlier allowance by the AO warranted reassessment rather than correction. The HC also found that additions under s.68 for sundry creditors were not sustainable where bank payments and confirmations were produced; the ITAT's decision to remit those issues to the AO for de novo assessment was upheld to allow fair opportunity to both Revenue and the assessee. Case-Laws Income Tax Mon, 13 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780579