https://www.taxtmi.com/caselaws?id=194038 The High Court remanded the case to the Tribunal under section 260A due to improper appreciation of evidence, emphasizing the need for a fresh review on merits. The Tribunal's decision to add income under section 69C based on doubts about transactions with agriculturists was questioned, with the High Court stressing the importance of factual evidence in decisions. The case highlighted the obligation of lower authorities to consider evidence properly and the High Court's jurisdiction to remand cases for fair assessments. en-us Thu, 04 Aug 2005 00:00:00 +0530 Sat, 26 Aug 2017 10:30:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194038 The High Court remanded the case to the Tribunal under section 260A due to improper appreciation of evidence, emphasizing the need for a fresh review on merits. The Tribunal's decision to add income under section 69C based on doubts about transactions with agriculturists was questioned, with the High Court stressing the importance of factual evidence in decisions. The case highlighted the obligation of lower authorities to consider evidence properly and the High Court's jurisdiction to remand cases for fair assessments. Case-Laws Income Tax Thu, 04 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194038