https://www.taxtmi.com/caselaws?id=351097 The Tribunal set aside the assessment orders for the appellant's income for the year 1999-2000 due to non-compliance with its directions, inadequate treatment of share transactions as accommodation entries, and failure to examine documentary evidence by the assessing officer and CIT(A). The Tribunal emphasized the appellant's right to rebut the material used against them, directed a thorough examination of share transactions with proper verification of submitted documents, and stressed the need for detailed examination of all documentary evidence, including broker's notes and ledger accounts, ensuring procedural fairness in tax assessment proceedings. en-us Tue, 13 Jun 2017 00:00:00 +0530 Mon, 20 Nov 2017 07:24:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351097 The Tribunal set aside the assessment orders for the appellant's income for the year 1999-2000 due to non-compliance with its directions, inadequate treatment of share transactions as accommodation entries, and failure to examine documentary evidence by the assessing officer and CIT(A). The Tribunal emphasized the appellant's right to rebut the material used against them, directed a thorough examination of share transactions with proper verification of submitted documents, and stressed the need for detailed examination of all documentary evidence, including broker's notes and ledger accounts, ensuring procedural fairness in tax assessment proceedings. Case-Laws Income Tax Tue, 13 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351097