https://www.taxtmi.com/caselaws?id=348280 The High Court set aside the Tribunal's order due to non-application of mind and misdirection in law. The Tribunal failed in its duty as the final fact-finding authority by not properly reassessing the factual evidence and providing a comprehensive decision. The High Court directed the Tribunal to rehear the appeals, establish appropriate points for determination, and make specific findings on each issue. The Tribunal was instructed to conduct this review impartially, without being influenced by its prior determinations, to ensure a thorough and just reevaluation of the case. en-us Mon, 11 Sep 2017 00:00:00 +0530 Sat, 18 Nov 2017 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348280 The High Court set aside the Tribunal's order due to non-application of mind and misdirection in law. The Tribunal failed in its duty as the final fact-finding authority by not properly reassessing the factual evidence and providing a comprehensive decision. The High Court directed the Tribunal to rehear the appeals, establish appropriate points for determination, and make specific findings on each issue. The Tribunal was instructed to conduct this review impartially, without being influenced by its prior determinations, to ensure a thorough and just reevaluation of the case. Case-Laws Income Tax Mon, 11 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348280