Single Order for Reassessment and ITAT Directions not sustainable: ITAT Mumbai

Pradip Nathalal Shah Vs ITO (ITAT Mumbai) The assessee appealed against the order of the National Faceless Appeal Centre (NFAC) passed under Section 250 of the Income Tax Act for AY 2009-10. The assessment had originally been completed under Section 143(3), and a subsequent order was passed under Sections 143(3) read with 147 and 254. The Assessing Officer made additions of Rs. 41,33,870 on account of client code modification, Rs. 17,51,27,632 as unexplained money, and Rs. 82,677 as commission income. Before the Tribunal, the assessee contended that the CIT(A) had passed an ex parte order with...