Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
PCIT must Address Documents Submitted During Assessment in its Revisionary Proceedings: ITAT
ITAT held that the Principal CIT must address all documents submitted during assessment in revisionary proceedings. Ignoring relevant documents renders the revision order invalid. The ruling reaffirms the necessity of a comprehensive review in tax reassessment cases.