https://www.taxtmi.com/caselaws?id=10037 The High Court set aside the Tribunal's decision confirming the addition of expenditure during the son's marriage in the assessment of income for the year 1990-91. The Court criticized the lack of concrete evidence and reliance on surmises and conjectures by the Assessing Officer, Commissioner of Income-tax (Appeals), and Tribunal. Emphasizing the need for proper investigation and substantiated findings, the Court found the assessment process flawed and allowed the appeal in favor of the assessee against the Revenue, remanding the matter for a fresh decision within a specified timeframe. en-us Tue, 27 Jul 2004 00:00:00 +0530 Mon, 06 Jul 2009 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10037 The High Court set aside the Tribunal's decision confirming the addition of expenditure during the son's marriage in the assessment of income for the year 1990-91. The Court criticized the lack of concrete evidence and reliance on surmises and conjectures by the Assessing Officer, Commissioner of Income-tax (Appeals), and Tribunal. Emphasizing the need for proper investigation and substantiated findings, the Court found the assessment process flawed and allowed the appeal in favor of the assessee against the Revenue, remanding the matter for a fresh decision within a specified timeframe. Case-Laws Income Tax Tue, 27 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10037