https://www.taxtmi.com/caselaws?id=210567 The High Court held that the Income Tax Appellate Tribunal (ITAT) erred in repeatedly remanding the case despite the assessee's non-cooperation and failure to provide evidence. The Court found the remand unjustified, upheld the addition made under Section 68 of the Income Tax Act for unexplained credits, and criticized the granting of multiple opportunities to the assessee. Emphasizing the lack of compliance with principles of natural justice, the Court set aside the Tribunal's order, sustained the addition by the Assessing Officer, and ruled in favor of the Revenue, stating that the remand did not serve the interests of justice. en-us Fri, 02 Sep 2011 00:00:00 +0530 Sat, 29 Jun 2013 09:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210567 The High Court held that the Income Tax Appellate Tribunal (ITAT) erred in repeatedly remanding the case despite the assessee's non-cooperation and failure to provide evidence. The Court found the remand unjustified, upheld the addition made under Section 68 of the Income Tax Act for unexplained credits, and criticized the granting of multiple opportunities to the assessee. Emphasizing the lack of compliance with principles of natural justice, the Court set aside the Tribunal's order, sustained the addition by the Assessing Officer, and ruled in favor of the Revenue, stating that the remand did not serve the interests of justice. Case-Laws Income Tax Fri, 02 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210567