https://www.taxtmi.com/caselaws?id=63180 The Tribunal allowed the appeals filed by the assessee, overturning the Commissioner's decision to set aside the assessments for the assessment years 1983-84 and 1984-85. The Tribunal found that the assessment orders were not erroneous or against the Revenue's interests, emphasizing the importance of conducting thorough enquiries and avoiding decisions based solely on suspicion without substantial evidence. The judgment highlighted the need for assessments to be grounded in factual analysis rather than conjecture or unfounded allegations. en-us Fri, 21 Dec 1990 00:00:00 +0530 Fri, 28 Jan 2011 12:36:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63180 The Tribunal allowed the appeals filed by the assessee, overturning the Commissioner's decision to set aside the assessments for the assessment years 1983-84 and 1984-85. The Tribunal found that the assessment orders were not erroneous or against the Revenue's interests, emphasizing the importance of conducting thorough enquiries and avoiding decisions based solely on suspicion without substantial evidence. The judgment highlighted the need for assessments to be grounded in factual analysis rather than conjecture or unfounded allegations. Case-Laws Income Tax Fri, 21 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63180