NFAC Cannot Deny Justice on other issues due to Relief Granted on One issue: ITAT

Vitthal SSK Ltd. Vs DCIT (ITAT Pune) In the case, the appellant, a co-operative society operating a sugarcane factory, had contested disallowances in their tax assessment. The NFAC, after deleting one major item of addition due to excess and unreasonable sugarcane purchase price, confirmed the remaining additions without thorough scrutiny. The ITAT took issue with this, stating that substantial relief on one item should not preclude justice on other matters raised in the appeal. They pointed out that the NFAC’s approach, dismissing other issues merely because one relief was gra...