Tag Archives: IN THE ITAT LUCKNOW BENCH

Adjustments retained in a final assessment order must be adjudicated on merits during appeals.

By | June 25, 2026

Adjustments retained in a final assessment order must be adjudicated on merits during appeals. Issue Whether the Commissioner (Appeals) is legally justified in refusing to decide the merits of a tax adjustment simply because the assessee did not file a separate appeal against the initial Section 143(1) intimation, even though that same adjustment was formally… Read More »