https://www.taxtmi.com/caselaws?id=248971 The High Court dismissed the appeal challenging the Income Tax Appellate Tribunal's order for the assessment year 2000-01. The Court found no substantial question of law, emphasizing that the Tribunal's decision was specific to the case's facts and did not establish a general rule. It was concluded that the Tribunal's caution against casual use of section 153C without proper basis was appropriate in this instance. The appeal was dismissed without costs, affirming the Tribunal's decision based on the case's unique circumstances. en-us Tue, 10 Jun 2014 00:00:00 +0530 Tue, 01 Jul 2014 08:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248971 The High Court dismissed the appeal challenging the Income Tax Appellate Tribunal's order for the assessment year 2000-01. The Court found no substantial question of law, emphasizing that the Tribunal's decision was specific to the case's facts and did not establish a general rule. It was concluded that the Tribunal's caution against casual use of section 153C without proper basis was appropriate in this instance. The appeal was dismissed without costs, affirming the Tribunal's decision based on the case's unique circumstances. Case-Laws Income Tax Tue, 10 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248971