Main Issue Ignored – CIT(A) Skips ₹2.46 Cr Purchase Dispute, ITAT Steps In & Remands for Fresh Decision

Shyambaba Electronic Pvt. Ltd. Vs DCIT ( ITAT Hyderabad) Assessee’s assessment was completed u/s 143(3) r.w.s. 144B with major disallowances towards commission, bogus purchases & credit card payments. The assessee appealed before the CIT(A) & specifically challenged the disallowance of purchases of ₹2.46 crore. However, due to a clerical mistake, the same figure as commission was mentioned in Ground No.2, though detailed submissions & evidence clearly referred to the correct amount. The CIT(A) reproduced the assessee’s submissions showing the correct purchase disallowance, ye...