https://www.taxtmi.com/caselaws?id=19144 The Tribunal's order was examined on the question whether it was vitiated by ignoring relevant evidence or by a wrong appreciation of facts. The appellate authorities had considered the assessment under section 143(3) read with section 251 on the material on record, the Commissioner (Appeals) deleted the Assessing Officer's additions, and the Tribunal upheld that view on a consolidated assessment of the facts. No legal infirmity, perversity, or inconsistency with the record was shown in the Tribunal's approach, and the questions were answered against the Revenue and in favour of the assessee. en-us Mon, 03 Jul 1995 00:00:00 +0530 Wed, 04 Nov 2009 12:39:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19144 The Tribunal's order was examined on the question whether it was vitiated by ignoring relevant evidence or by a wrong appreciation of facts. The appellate authorities had considered the assessment under section 143(3) read with section 251 on the material on record, the Commissioner (Appeals) deleted the Assessing Officer's additions, and the Tribunal upheld that view on a consolidated assessment of the facts. No legal infirmity, perversity, or inconsistency with the record was shown in the Tribunal's approach, and the questions were answered against the Revenue and in favour of the assessee. Case-Laws Income Tax Mon, 03 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19144