https://www.taxtmi.com/caselaws?id=292908 An admission made by an assessee's authorised representative in assessment proceedings was treated as binding on the assessee because an agent's statement falls within the rule of admissions under Section 18 of the Evidence Act. However, the first appellate authority could not finally dispose of the appeal merely on that admission when the Assessing Officer had examined the matter on merits; the grounds had to be re-examined independently. The matter was remitted for de novo adjudication on all grounds, while the assessee's challenge succeeded only to the extent of obtaining a fresh merits-based decision. en-us Tue, 05 Jun 2018 00:00:00 +0530 Tue, 12 Jan 2021 21:16:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292908 An admission made by an assessee's authorised representative in assessment proceedings was treated as binding on the assessee because an agent's statement falls within the rule of admissions under Section 18 of the Evidence Act. However, the first appellate authority could not finally dispose of the appeal merely on that admission when the Assessing Officer had examined the matter on merits; the grounds had to be re-examined independently. The matter was remitted for de novo adjudication on all grounds, while the assessee's challenge succeeded only to the extent of obtaining a fresh merits-based decision. Case-Laws Income Tax Tue, 05 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292908