https://www.taxtmi.com/caselaws?id=24102 The judgment addressed two legal issues regarding the Income-tax Act, 1961. Firstly, the Tribunal's decision on the applicability of the proviso to section 145(1) was overturned due to the failure to allow the assessee to respond to evidence. Secondly, the Tribunal's deletion of the gross profit addition was criticized for not providing the assessee with a chance to rebut evidence. The Tribunal was directed to reconsider both matters, with the first issue left unresolved for fresh determination. The reference was disposed of without costs. en-us Wed, 22 Feb 1989 00:00:00 +0530 Sat, 16 Jan 2010 16:31:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24102 The judgment addressed two legal issues regarding the Income-tax Act, 1961. Firstly, the Tribunal's decision on the applicability of the proviso to section 145(1) was overturned due to the failure to allow the assessee to respond to evidence. Secondly, the Tribunal's deletion of the gross profit addition was criticized for not providing the assessee with a chance to rebut evidence. The Tribunal was directed to reconsider both matters, with the first issue left unresolved for fresh determination. The reference was disposed of without costs. Case-Laws Income Tax Wed, 22 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24102