https://www.taxtmi.com/caselaws?id=19527 The High Court upheld the Tribunal's decision to delete the addition to the assessee's income, based on discrepancies in statements provided to different authorities. The Court allowed the Revenue's application for reference, emphasizing the broad scope of remand orders and the need for comprehensive assessment based on reliable evidence. The Court reframed questions for reference under the Income-tax Act, directing the Tribunal to address the issues raised by both parties. The judgment underscored the importance of proper assessment procedures and the consideration of relevant materials in tax assessments. en-us Thu, 06 Oct 1994 00:00:00 +0530 Fri, 06 Nov 2009 17:24:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19527 The High Court upheld the Tribunal's decision to delete the addition to the assessee's income, based on discrepancies in statements provided to different authorities. The Court allowed the Revenue's application for reference, emphasizing the broad scope of remand orders and the need for comprehensive assessment based on reliable evidence. The Court reframed questions for reference under the Income-tax Act, directing the Tribunal to address the issues raised by both parties. The judgment underscored the importance of proper assessment procedures and the consideration of relevant materials in tax assessments. Case-Laws Income Tax Thu, 06 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19527