https://www.taxtmi.com/caselaws?id=292271 Material factual disputes were not adequately examined, including account reconciliation, commission receipts, expense particulars, stock valuation and GP rate objections, and the assessee also had not fully supported its case before the lower authorities. In these circumstances, the Tribunal found that substantial justice required one further opportunity to place additional evidence and factual explanations. The appellate order was set aside and the matter was restored to the first appellate authority for fresh adjudication after considering any additional material and passing a speaking order in accordance with law. en-us Fri, 14 Aug 2015 00:00:00 +0530 Wed, 16 Dec 2020 20:46:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292271 Material factual disputes were not adequately examined, including account reconciliation, commission receipts, expense particulars, stock valuation and GP rate objections, and the assessee also had not fully supported its case before the lower authorities. In these circumstances, the Tribunal found that substantial justice required one further opportunity to place additional evidence and factual explanations. The appellate order was set aside and the matter was restored to the first appellate authority for fresh adjudication after considering any additional material and passing a speaking order in accordance with law. Case-Laws Income Tax Fri, 14 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292271