ITAT: CIT (A) required to Examine Documentary Evidences filed before Confirming Findings of AO - (21 Jun 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal (ITAT), Amritsar Bench has held that Commissioner of Income-tax (Appeals) [CIT (A)] is required to examine documentary evidences filed by assessee before merely confirming findings of Assessing Officer (AO).

Tags : ITAT   CIT(A)   ASSESSING OFFICER  

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