https://www.taxtmi.com/caselaws?id=63682 The Tribunal dismissed the first appeal challenging the setting aside of the assessment due to lack of arguments pressed by the representative. However, the second appeal focusing on the disallowance of commission and bad debts was allowed for statistical purposes. The judgment highlighted the necessity of providing opportunities for evidence presentation to ensure fairness and proper application of the law, particularly in cases involving disallowances lacking proof. The decision aimed to uphold justice and prevent unjust taxation on items not forming part of the assessee's income. en-us Fri, 21 Nov 1986 00:00:00 +0530 Tue, 01 Feb 2011 13:07:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63682 The Tribunal dismissed the first appeal challenging the setting aside of the assessment due to lack of arguments pressed by the representative. However, the second appeal focusing on the disallowance of commission and bad debts was allowed for statistical purposes. The judgment highlighted the necessity of providing opportunities for evidence presentation to ensure fairness and proper application of the law, particularly in cases involving disallowances lacking proof. The decision aimed to uphold justice and prevent unjust taxation on items not forming part of the assessee's income. Case-Laws Income Tax Fri, 21 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63682