JASUMATIBEN LALITCHANDRA SHAH,RAJKOT vs. INCOME TAX OFFICER, RAJKOT

In the result, the appeal of the assessee is allowed for statistical purpose

disallowed this set off. The assessee's rectification application under Section 154 was also rejected by the CPC-AO.", "held": "The CIT(A) dismissed the appeal due to improper consolidation of grounds related to two different orders (Section 143(1) and Section 154). The Appellate Tribunal found that the CIT(A) should have adjudicated the appeal on its merit