https://www.taxtmi.com/caselaws?id=261403 The High Court of Kerala dismissed a Review Petition challenging a judgment allowing an appeal by the Department under the Income Tax Act, 1961. The Court held that even if a statement under Section 132(4) was disregarded, other evidence, including the individual's deposition confirming the sale of property, supported the original judgment. Emphasizing the need to consider all evidence collectively, the Court concluded that the remaining evidence was sufficient to uphold the judgment, highlighting the importance of a comprehensive assessment of evidence for a just outcome in legal proceedings. en-us Tue, 02 Jun 2015 00:00:00 +0530 Sat, 11 Jul 2015 06:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261403 The High Court of Kerala dismissed a Review Petition challenging a judgment allowing an appeal by the Department under the Income Tax Act, 1961. The Court held that even if a statement under Section 132(4) was disregarded, other evidence, including the individual's deposition confirming the sale of property, supported the original judgment. Emphasizing the need to consider all evidence collectively, the Court concluded that the remaining evidence was sufficient to uphold the judgment, highlighting the importance of a comprehensive assessment of evidence for a just outcome in legal proceedings. Case-Laws Income Tax Tue, 02 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261403