https://www.taxtmi.com/caselaws?id=385789 The High Court set aside the Tribunal's decision and upheld the orders of the Commissioner and the Assessing Officer in a case involving the maintainability of an appeal without addressing the merits, a disputed deduction claim under Section 54 of the Income Tax Act, and the validity of proceedings initiated under Section 147 (1) of the Act. The Court emphasized the significance of disclosing all material facts accurately for proper assessment and eligibility for tax deductions. en-us Tue, 20 Aug 2019 00:00:00 +0530 Fri, 13 Sep 2019 07:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385789 The High Court set aside the Tribunal's decision and upheld the orders of the Commissioner and the Assessing Officer in a case involving the maintainability of an appeal without addressing the merits, a disputed deduction claim under Section 54 of the Income Tax Act, and the validity of proceedings initiated under Section 147 (1) of the Act. The Court emphasized the significance of disclosing all material facts accurately for proper assessment and eligibility for tax deductions. Case-Laws Income Tax Tue, 20 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385789