https://www.taxtmi.com/caselaws?id=9479 The High Court dismissed the appeal, upholding the decision of the Tribunal and the Commissioner of Income-tax (Appeals). It emphasized the importance of proper verification in tax assessments and the burden of proof on the Assessing Officer. The court found no grounds to interfere with the concurrent factual findings, stressing the necessity of substantial evidence to challenge lower authorities' conclusions. en-us Fri, 16 Jul 2004 00:00:00 +0530 Tue, 23 Jun 2009 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9479 The High Court dismissed the appeal, upholding the decision of the Tribunal and the Commissioner of Income-tax (Appeals). It emphasized the importance of proper verification in tax assessments and the burden of proof on the Assessing Officer. The court found no grounds to interfere with the concurrent factual findings, stressing the necessity of substantial evidence to challenge lower authorities' conclusions. Case-Laws Income Tax Fri, 16 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9479