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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Kerala High Court Orders Rehearing of Appeals for Assessment Years Due to Onus Analysis Error</h1> The High Court of Kerala directed the Tribunal to rehear appeals for assessment years 1983-84 and 1984-85 due to improper analysis of onus and ... Cash Credits, Burden Of Proof The High Court of Kerala directed the Tribunal to rehear appeals related to assessment years 1983-84 and 1984-85 due to improper analysis of onus and acceptability of materials produced. The Tribunal needs to analyze factual position and documents to arrive at a conclusion. The applications were disposed of accordingly.

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