ITAT Jabalpur Judgments — January 2022

The Tribunal decided to correct minor errors in the original order, including punctuation, word omissions, and numerical figures. These corrections clarify the original intent and do not alter the substantive outcome of the appeal.

The Tribunal decided to correct minor errors in the original order, including punctuation, word omissions, and numerical figures. These corrections clarify the original intent and do not alter the substantive outcome of the appeal.

The Tribunal noted the assessee's disregard for statutory obligations and the lack of proper evidence. It restored the matter to the Assessing Officer for fresh adjudication after hearing the assessee.

The Tribunal found that the sale deeds were not properly examined by the lower authorities. The matter was remitted back to the Assessing Officer for a fresh assessment after the assessee provides legible documents and cooperates.