https://www.taxtmi.com/caselaws?id=239336 The Tribunal allowed the Revenue's appeal, remanding the case back to the Assessing Officer for reassessment. The Tribunal found that the assessee had not sufficiently rebutted the presumption of payment towards a tenanted property, invoking Sections 69/69A of the Income Tax Act. Despite the strong prima facie case by the Revenue, considering the assessee's health condition, the Tribunal directed a fresh assessment allowing the assessee an opportunity to present evidence and objections. The Tribunal's decision was based on the available evidence, emphasizing the need for a new determination by the Assessing Officer. en-us Fri, 22 Feb 2013 00:00:00 +0530 Tue, 12 Nov 2013 06:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239336 The Tribunal allowed the Revenue's appeal, remanding the case back to the Assessing Officer for reassessment. The Tribunal found that the assessee had not sufficiently rebutted the presumption of payment towards a tenanted property, invoking Sections 69/69A of the Income Tax Act. Despite the strong prima facie case by the Revenue, considering the assessee's health condition, the Tribunal directed a fresh assessment allowing the assessee an opportunity to present evidence and objections. The Tribunal's decision was based on the available evidence, emphasizing the need for a new determination by the Assessing Officer. Case-Laws Income Tax Fri, 22 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239336