https://www.taxtmi.com/caselaws?id=247427 The Tribunal set aside the assessment and appellate orders, directing a fresh inquiry by the Assessing Officer to determine the actual owner of the liquor business and impose tax liability accordingly. The Tribunal emphasized examining crucial evidence not considered previously and reporting any criminal acts found during the investigation to the authorities. The appeal was allowed for statistical purposes, and the case was remanded for de novo adjudication, ensuring a fair hearing and diligent inquiry into the liquor business ownership. en-us Wed, 30 Apr 2014 00:00:00 +0530 Mon, 12 May 2014 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247427 The Tribunal set aside the assessment and appellate orders, directing a fresh inquiry by the Assessing Officer to determine the actual owner of the liquor business and impose tax liability accordingly. The Tribunal emphasized examining crucial evidence not considered previously and reporting any criminal acts found during the investigation to the authorities. The appeal was allowed for statistical purposes, and the case was remanded for de novo adjudication, ensuring a fair hearing and diligent inquiry into the liquor business ownership. Case-Laws Income Tax Wed, 30 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247427