https://www.taxtmi.com/caselaws?id=76901 A remand by the Tribunal for fresh appellate examination of additions under section 68, after confirmation letters were filed as additional evidence and verification remained incomplete, was treated as a permissible procedural course. The appellate authority was expected either to examine the evidence itself under section 250(4) or seek verification from the Assessing Officer, and the Tribunal's direction for fresh decision was viewed as a possible view of the matter. As no prejudice to the assessee was shown, the remand order was held not to raise any substantial question of law under section 260A of the Income-tax Act, 1961. en-us Thu, 02 Jul 2009 00:00:00 +0530 Tue, 27 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76901 A remand by the Tribunal for fresh appellate examination of additions under section 68, after confirmation letters were filed as additional evidence and verification remained incomplete, was treated as a permissible procedural course. The appellate authority was expected either to examine the evidence itself under section 250(4) or seek verification from the Assessing Officer, and the Tribunal's direction for fresh decision was viewed as a possible view of the matter. As no prejudice to the assessee was shown, the remand order was held not to raise any substantial question of law under section 260A of the Income-tax Act, 1961. Case-Laws Income Tax Thu, 02 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76901