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Issues: Whether the Tribunal's order dismissing the Department's appeal should be interfered with and the matter remitted to the Assessing Officer for fresh decision on the genuineness of the transactions in the light of binding precedent.
Analysis: The Court noted the law declared in the cited decisions and held that the parties were bound by that principle. The factual question whether the transactions were genuine was left to be examined afresh by the Assessing Officer on the basis of those decisions.
Conclusion: The matter was remitted to the Assessing Officer for fresh adjudication on the factual matrix, with the governing legal position to be applied as declared by the cited judgments.
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