High Court Criticizes Tribunal for Procedural Errors in Granting Relief for Inflated Expenditure Claims Without Proper Examination.

Addition of inflated expenditure - We do not agree with the procedure adopted by the Tribunal and without examining the fact situation, the Tribunal ought not to have granted relief especially when the assessee could not reconcile the difference before either the Assessing Officer or the CIT(A). - HC .....

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