Case remanded for further proceedings under Income-tax Act

The High Court of Calcutta remanded the case to the Tribunal for further proceedings under section 260(1) of the Income-tax Act based on a previous decision involving the same assessee. The Tribunal will take additional evidence and provide both parties with a reasonable opportunity to be heard. No costs were awarded.

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The High Court of Calcutta remanded the case to the Tribunal for further proceedings under section 260(1) of the Income-tax Act based on a previous decision involving the same assessee. The Tribunal will take additional evidence and provide both parties with a reasonable opportunity to be heard. No costs were awarded.

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