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Taxpayer Wins Appeal as Tribunal Orders Comprehensive Review of Tax Assessment and CIT(A)'s Non-Speaking Order

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....The ITAT allowed the assessee's appeal for statistical purposes, remanding the case for re-examination. The tribunal found merit in the assessee's arguments that the CIT(A) passed a non-speaking order without thoroughly examining the case merits. Referencing the Supreme Court's guidance in AUDA's case, the tribunal emphasized the tax authorities' obligation to carefully scrutinize receipts, expenditure patterns, and contentions on a case-by-case basis. The order specifically noted the CIT(A)'s failure to consider the assessee's detailed submissions regarding the TV subsidy received from BCCI and the impact of registration cancellation under section 12A.....