https://www.taxtmi.com/caselaws?id=13129 The court ruled in favor of the Revenue, emphasizing that the Tribunal's decision was based on a narrow interpretation of the term "record." The court directed the Tribunal to reconsider the matter on its merits, acknowledging the broader scope of records that the Commissioner can examine under section 263. The judgment clarified the expansive nature of the term "record" and the Commissioner's authority to consider all relevant documents in assessment proceedings. en-us Fri, 09 Nov 2001 00:00:00 +0530 Mon, 27 Apr 2026 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13129 The court ruled in favor of the Revenue, emphasizing that the Tribunal's decision was based on a narrow interpretation of the term "record." The court directed the Tribunal to reconsider the matter on its merits, acknowledging the broader scope of records that the Commissioner can examine under section 263. The judgment clarified the expansive nature of the term "record" and the Commissioner's authority to consider all relevant documents in assessment proceedings. Case-Laws Income Tax Fri, 09 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13129