2025 (4) TMI 1137

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..... For the Petitioner : Mr. S Dwarakanath, A.S.G. Mr. Rupesh Kumar, Sr. Adv. Mr. Raj Bahadur Yadav, AOR Mr. Anmol Chandan, Adv. Mr. Kartikeya Asthana, Adv. Mr. Rajeev Kumar Ranjan, Adv. ORDER UPON hearing the counsel, the Court made the following. Delay condoned. In our opinion, the order passed by the High Court, which upheld the decision of the Tribunal, is correct on facts and in law. Thi .....

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..... ure or absence of investigation and a wrong decision/conclusion. A wrong decision/conclusion can be corrected by the Commissioner of Income Tax with a decision on merits and by making an addition or disallowance. There may be cases where the Assessing Officer undertakes a superficial and random investigation that may justify a remit, albeit the Commissioner of Income Tax must record the abject fa .....

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