https://www.taxtmi.com/caselaws?id=384883 Review petition against a tax assessment was dismissed after finding the tax effect exceeded the monetary threshold, despite initial reliance on that threshold for recall. The dispute concerned a large disallowance founded solely on third-party information collected by the investigation wing; the assessing officer did not provide adversarial cross-examination. The appellate authorities (CIT(A) and ITAT) found the assessee had discharged the initial burden by producing documentation, and the High Court affirmed those concurrent factual findings as not perverse, concluding no substantial question of law arose. Consequently the review petitions were dismissed. en-us Wed, 21 Aug 2019 00:00:00 +0530 Wed, 01 Jul 2026 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384883 Review petition against a tax assessment was dismissed after finding the tax effect exceeded the monetary threshold, despite initial reliance on that threshold for recall. The dispute concerned a large disallowance founded solely on third-party information collected by the investigation wing; the assessing officer did not provide adversarial cross-examination. The appellate authorities (CIT(A) and ITAT) found the assessee had discharged the initial burden by producing documentation, and the High Court affirmed those concurrent factual findings as not perverse, concluding no substantial question of law arose. Consequently the review petitions were dismissed. Case-Laws Income Tax Wed, 21 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384883