https://www.taxtmi.com/caselaws?id=207557 In an appeal against assessment under the Income-tax Act, the Tribunal cannot examine the validity of the underlying search and seizure action, because that challenge lies in separate proceedings and not in appellate scrutiny of the assessment. The Tribunal was therefore correct to decline that issue. However, when reversing a reasoned order of the Commissioner of Income-tax (Appeals) based on documentary material and explanations regarding cash found, it had to independently consider the evidence and reasons relied upon by that authority. As it failed to do so, the addition could not be sustained and the matter was remanded for fresh adjudication. en-us Wed, 18 Aug 2010 00:00:00 +0530 Fri, 16 Dec 2011 08:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207557 In an appeal against assessment under the Income-tax Act, the Tribunal cannot examine the validity of the underlying search and seizure action, because that challenge lies in separate proceedings and not in appellate scrutiny of the assessment. The Tribunal was therefore correct to decline that issue. However, when reversing a reasoned order of the Commissioner of Income-tax (Appeals) based on documentary material and explanations regarding cash found, it had to independently consider the evidence and reasons relied upon by that authority. As it failed to do so, the addition could not be sustained and the matter was remanded for fresh adjudication. Case-Laws Income Tax Wed, 18 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207557