https://www.taxtmi.com/caselaws?id=61935 The Tribunal upheld the legality of the assessment order dated 20-1-1984, finding it not null or void. The fresh assessment procedure was deemed valid despite being issued beyond the 180-day limit. Adjustments were made regarding property income determination, car expenses disallowance, and cash credit from Shri Arumugam Swamy. Relief was granted for disallowance under section 40A(3) and bogus purchase of cashew kernels. Disallowances for provisions of Central Sales Tax were adjusted based on amendments. Income from lorries was confirmed, and weighted deduction claims were partially allowed. The assessee's appeal was partly allowed, providing relief on certain grounds, while the department's appeal was dismissed. en-us Fri, 29 Nov 1985 00:00:00 +0530 Mon, 17 Jan 2011 11:39:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61935 The Tribunal upheld the legality of the assessment order dated 20-1-1984, finding it not null or void. The fresh assessment procedure was deemed valid despite being issued beyond the 180-day limit. Adjustments were made regarding property income determination, car expenses disallowance, and cash credit from Shri Arumugam Swamy. Relief was granted for disallowance under section 40A(3) and bogus purchase of cashew kernels. Disallowances for provisions of Central Sales Tax were adjusted based on amendments. Income from lorries was confirmed, and weighted deduction claims were partially allowed. The assessee's appeal was partly allowed, providing relief on certain grounds, while the department's appeal was dismissed. Case-Laws Income Tax Fri, 29 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61935