https://www.taxtmi.com/caselaws?id=781169 ITAT Mumbai (AT) restored the appeal to the file of Ld. CIT(A) for fresh consideration and allowed the appeal for statistical purposes. The tribunal noted the assessee produced no evidence before appellate proceedings and that reliance on Reuters Asia Pacific was misplaced because factual matrices differ. The assessment appeal under s. 144 remains pending while the penalty under s. 271(1)(b) was dismissed by Ld. CIT(A); the matter is remitted to afford the assessee an opportunity to present fresh submissions. en-us Wed, 24 Sep 2025 00:00:00 +0530 Wed, 12 Nov 2025 08:17:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781169 ITAT Mumbai (AT) restored the appeal to the file of Ld. CIT(A) for fresh consideration and allowed the appeal for statistical purposes. The tribunal noted the assessee produced no evidence before appellate proceedings and that reliance on Reuters Asia Pacific was misplaced because factual matrices differ. The assessment appeal under s. 144 remains pending while the penalty under s. 271(1)(b) was dismissed by Ld. CIT(A); the matter is remitted to afford the assessee an opportunity to present fresh submissions. Case-Laws Income Tax Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781169