High Court orders Tribunal to frame questions on assessment validity under Income-tax Act

The High Court directed the Tribunal to frame and refer three questions of law related to an assessment made by the Income-tax Officer under section 143(3)/144B of the Income-tax Act, 1961. The questions pertained to the validity of the assessment and the Tribunal's failure to consider the relevant material in their decision.

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The High Court of Delhi ordered the Tribunal to state the case and refer three questions of law regarding the assessment made by the Income-tax Officer under section 143(3)/144B of the Income-tax Act, 1961. The questions included the validity of the assessment and the Tribunal's decision without appreciating the material before them.

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