Where the reasons on the basis of which the reassessment proceedings were opened had been deleted; no other addition or disallowance on any other grounds, could be sustained
Where the reasons on the basis of which the reassessment proceedings were opened had been deleted; no other addition or…
 & Rule 11 of the ITAT Rules: ITAT has power to admit any ground or issue not taken by either of the parties earlier in Appeal){kind=link}
 & Rule 11 of the ITAT Rules: ITAT has power to admit any ground or issue not taken by either of the parties earlier in Appeal&description=&image=https://thetaxtalk.com/wp-content/uploads/2025/04/Slide3-1.jpg){kind=link}