https://www.taxtmi.com/caselaws?id=65983 The Tribunal set aside the lower authorities' orders and directed the Income Tax Officer to conduct necessary verifications. The ITO was instructed to rectify defects in the declaration, examine signature validity, and address allegations of undue influence. The Tribunal upheld the Appellate Assistant Commissioner's decision for separate assessments due to the existence of two distinct firms for different periods. The assessee's appeal was considered dismissed for statistical purposes, while the revenue's appeal was partially allowed. en-us Fri, 06 Jul 1984 00:00:00 +0530 Sat, 19 Feb 2011 16:48:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65983 The Tribunal set aside the lower authorities' orders and directed the Income Tax Officer to conduct necessary verifications. The ITO was instructed to rectify defects in the declaration, examine signature validity, and address allegations of undue influence. The Tribunal upheld the Appellate Assistant Commissioner's decision for separate assessments due to the existence of two distinct firms for different periods. The assessee's appeal was considered dismissed for statistical purposes, while the revenue's appeal was partially allowed. Case-Laws Income Tax Fri, 06 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65983