Tag: cit-appeals

Two different proceedings arising out of same assessment should be disposed together to avoid multiplicity of proceedings and conflicting judicial opinion ABCAUS Case Law Citation:ABCAUS 3223 (2020) (01) ITAT In the instant case appeal arose out of the order passed by the Assessing Officer under Section 154 of …

CCIT responsible for CIT-A working and quality of orders. CIT-Appeals should abide by CBDT instructions for timely issue/dispatch of appellate orders.  CBDT has stated that failure of the Chief Commissioners of Income Tax to conduct regular  inspections of the CIT (Appeals) working under them or failure to keep a watch …