The Assessing Officer, on remand by the writ court to consider the matter afresh, is not permitted to reconsider the grounds of addition which is already negated by the appellate forums, ruled the Income Tax Appellate Tribunal (ITAT), Delhi bench. During a survey conducted by the Revenue Department, the assessee surrendered an amount of Rs. […]
The post Assessing Officer cannot re-consider Grounds of Addition which are already negated by Appellate Forums: ITAT [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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