https://www.taxtmi.com/caselaws?id=240316 In block assessment proceedings, additions based on search-linked purchase bills, bank trail, post-search enquiries and third-party statements may not be deleted merely because the Tribunal treats the evidence in isolation; corroborative material and the surrounding factual matrix must be considered, and the effect of any refusal of cross-examination must be assessed in context. The High Court also noted that the Tribunal failed to deal with all material Revenue grounds, including the deduction-related objection and connected computation issues. The incomplete adjudication warranted setting aside the Tribunal's order to that extent and remand for fresh decision on merits. en-us Mon, 25 Nov 2013 00:00:00 +0530 Fri, 06 Jun 2014 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240316 In block assessment proceedings, additions based on search-linked purchase bills, bank trail, post-search enquiries and third-party statements may not be deleted merely because the Tribunal treats the evidence in isolation; corroborative material and the surrounding factual matrix must be considered, and the effect of any refusal of cross-examination must be assessed in context. The High Court also noted that the Tribunal failed to deal with all material Revenue grounds, including the deduction-related objection and connected computation issues. The incomplete adjudication warranted setting aside the Tribunal's order to that extent and remand for fresh decision on merits. Case-Laws Income Tax Mon, 25 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240316