Is CIT(A) legally justified in allowing relief to the assessee on the basis of its earlier orders in the assessee’s own case?
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Court :
ITAT Delhi
Brief :
Appellant, Asstt. Commissioner of Income Tax, New Delhi (hereinafter referred to as ‘the revenue’) by filing the present appeal sought to set aside the impugned order dated 22.12.2017 passed by the Commissioner of Income-tax (Appeals)-22, New Delhi qua the assessment years 2014-15 on the grounds inter alia that :
Citation :
ITA No.1879/Del./2018
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Published in Income Tax
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