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2019 (3) TMI 586 - BOMBAY HIGH COURTRectification of mistake - order of reassessment additions principally by disallowing certain expenditure and the Assessee's claim of depreciation - Tribunal allowed Respondent's appeal by holding that, proceedings for reassessment were not invalid but do not deal with the merits of the additions made by the AO which were deleted by the CIT(A) - whether the Income Tax Appellate Tribunal was right in law in allowing Revenue's Appeal and reversing the order of CIT(A) without examination of disputed additions? HELD THAT:- Whether the Assessee was correct in carrying such expression or not, is not important. What is important is that, with or without arguments, the Tribunal has not disposed of aspects of deletions by the CIT(A) on merits. In plain terms, without reversing CIT(A)'s order in this respect, the Tribunal could not have allowed the Revenue's appeal. The Assessee had not got any answer from the Tribunal, regarding the justification of the additions made by the Assessing Officer, on which, the Assessee had succeeded in Appeal before the CIT(A). Under the circumstances, the question is answered in favour of the Assessee. The Judgment of the Tribunal is set aside. Respondent's appeal is revived and restored to the Tribunal for consideration of the merits of the additions which were deleted by the CIT(A).
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