https://www.taxtmi.com/caselaws?id=235500 The High Court allowed the appeal by the Revenue, setting aside the Tribunal's decision and directing a fresh assessment by the Assessing Officer. The Court found that the Tribunal lacked material evidence and basis for setting aside the assessment, noting insufficient consideration of evidence provided by the assessee. The matter was restored to the Assessing Officer for a new assessment, granting the assessee an opportunity to substantiate her position. en-us Mon, 17 Jun 2013 00:00:00 +0530 Thu, 25 Jul 2013 09:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235500 The High Court allowed the appeal by the Revenue, setting aside the Tribunal's decision and directing a fresh assessment by the Assessing Officer. The Court found that the Tribunal lacked material evidence and basis for setting aside the assessment, noting insufficient consideration of evidence provided by the assessee. The matter was restored to the Assessing Officer for a new assessment, granting the assessee an opportunity to substantiate her position. Case-Laws Income Tax Mon, 17 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235500