https://www.taxtmi.com/caselaws?id=19234 The High Court held that the Tribunal erred in considering additional evidence at the appellate stage in a best judgment assessment proceeding under section 144 of the Income-tax Act. The Court emphasized that the Tribunal should have assessed the Income-tax Officer's judgment based on available materials. The case was remitted to the Tribunal for a fresh hearing and disposal, with a directive to consider the assessee's conduct in assessing the Officer's estimates. en-us Fri, 20 Jan 1995 00:00:00 +0530 Wed, 04 Nov 2009 17:30:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19234 The High Court held that the Tribunal erred in considering additional evidence at the appellate stage in a best judgment assessment proceeding under section 144 of the Income-tax Act. The Court emphasized that the Tribunal should have assessed the Income-tax Officer's judgment based on available materials. The case was remitted to the Tribunal for a fresh hearing and disposal, with a directive to consider the assessee's conduct in assessing the Officer's estimates. Case-Laws Income Tax Fri, 20 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19234