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CIT(A) Must Give Independent Reasons While Reversing AO; ITAT Need Not Act as First Appellate Authority: Delhi HC

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The Delhi High Court has reiterated that appellate authorities under the Income Tax framework cannot pass cryptic orders lacking independent reasoning and has held that the Commissioner of Income Tax (Appeals) [CIT(A)] must provide its own reasons while overturning findings of the Assessing Officer (AO).  The bench of Justice Dinesh Mehta and Justice Vinod Kumar…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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