Deletion of Income Tax Addition on the Ground of Incomplete Material Evidence against Assessee: ITAT restores Matter to CIT(A) [Read Order]

By Ipsita Das - On August 22, 2023 1:00 pm - 2 mins read
Deletion - Income -Tax - Incomplete-Material-Evidence - Assessee-ITAT - CIT(A)- TAXSCAN

The Chennai Bench of Income Tax Appellate Tribunal (ITAT) held that the Commissioner of Income Tax (Appeals) [CIT (A)] has not adjudicated the issues on merits thus restored the matter to the CIT(A) to decide all the issues afresh in accordance with law by affording an opportunity of being heard to the assessee. The assessee…

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