https://www.taxtmi.com/caselaws?id=293728 The High Court upheld the addition of Rs. 80,000 to the assessee's total income, despite lack of explicit consent, as the assessee had agreed to the addition during the Tribunal hearing. The Court emphasized that once an agreement is reached before a Tribunal, it cannot be disputed later without proper rectification procedures. As no substantial legal question arose, the appeal was dismissed, affirming the principle that agreements made before a Tribunal are binding unless steps are taken to rectify the record. en-us Thu, 24 Aug 2006 00:00:00 +0530 Sat, 27 Feb 2021 10:06:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293728 The High Court upheld the addition of Rs. 80,000 to the assessee's total income, despite lack of explicit consent, as the assessee had agreed to the addition during the Tribunal hearing. The Court emphasized that once an agreement is reached before a Tribunal, it cannot be disputed later without proper rectification procedures. As no substantial legal question arose, the appeal was dismissed, affirming the principle that agreements made before a Tribunal are binding unless steps are taken to rectify the record. Case-Laws Income Tax Thu, 24 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293728