https://www.taxtmi.com/caselaws?id=16895 The High Court dismissed the Revenue's application under section 256(2) of the Income-tax Act, upholding the Tribunal's decision. The Tribunal's findings were deemed factual, with no legal questions raised, leading to the rejection of the Revenue's application. The Commissioner's interference in the assessment order was found unjustified, as the Income-tax Officer had conducted proper inquiries before making additions to the declared results. The assessment was considered thorough based on examinations of trading results, salary payments, and interest payments to partners' relatives. en-us Tue, 15 Apr 1997 00:00:00 +0530 Sat, 12 Sep 2009 18:09:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16895 The High Court dismissed the Revenue's application under section 256(2) of the Income-tax Act, upholding the Tribunal's decision. The Tribunal's findings were deemed factual, with no legal questions raised, leading to the rejection of the Revenue's application. The Commissioner's interference in the assessment order was found unjustified, as the Income-tax Officer had conducted proper inquiries before making additions to the declared results. The assessment was considered thorough based on examinations of trading results, salary payments, and interest payments to partners' relatives. Case-Laws Income Tax Tue, 15 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16895