https://www.taxtmi.com/caselaws?id=237695 The High Court dismissed the Tax Appeal, stating that no question of law arose. It maintained that the assessee could challenge the Tribunal's initial judgment through proper legal channels but declined to interfere with the rectification order, affirming the Tribunal's decision on the disputed sum addition to the assessee's income and the rejection of the rectification application. The Court emphasized the onus on the assessee to explain unexplained purchases under section 69 of the Income Tax Act and upheld the Tribunal's limited power for review under section 254(2). en-us Mon, 11 Mar 2013 00:00:00 +0530 Sat, 05 Oct 2013 07:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237695 The High Court dismissed the Tax Appeal, stating that no question of law arose. It maintained that the assessee could challenge the Tribunal's initial judgment through proper legal channels but declined to interfere with the rectification order, affirming the Tribunal's decision on the disputed sum addition to the assessee's income and the rejection of the rectification application. The Court emphasized the onus on the assessee to explain unexplained purchases under section 69 of the Income Tax Act and upheld the Tribunal's limited power for review under section 254(2). Case-Laws Income Tax Mon, 11 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237695