https://www.taxtmi.com/caselaws?id=63588 The Third Member concurred with the Judicial Member, mandating a thorough evaluation of all facts, circumstances, and arguments from both the assessee and the revenue. The Tribunal directed the matter back to the Assessing Officer for further verification, ensuring comprehensive consideration of all relevant material and arguments, particularly those previously overlooked. en-us Wed, 30 Nov 2005 00:00:00 +0530 Fri, 12 Apr 2024 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63588 The Third Member concurred with the Judicial Member, mandating a thorough evaluation of all facts, circumstances, and arguments from both the assessee and the revenue. The Tribunal directed the matter back to the Assessing Officer for further verification, ensuring comprehensive consideration of all relevant material and arguments, particularly those previously overlooked. Case-Laws Income Tax Wed, 30 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63588