https://www.taxtmi.com/caselaws?id=406154 The High Court allowed the appeal, setting aside the Tribunal's order and restoring the order passed by the CIT(A). The Court held in favor of the Revenue, emphasizing that the Tribunal erred in remanding the matter back to the Assessing Officer when a detailed enquiry had already been conducted. The Court stressed that the Tribunal, as the final fact-finding authority, should record correct findings of fact based on the evidence presented and not remand cases unnecessarily. en-us Tue, 23 Mar 2021 00:00:00 +0530 Wed, 07 Apr 2021 09:20:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406154 The High Court allowed the appeal, setting aside the Tribunal's order and restoring the order passed by the CIT(A). The Court held in favor of the Revenue, emphasizing that the Tribunal erred in remanding the matter back to the Assessing Officer when a detailed enquiry had already been conducted. The Court stressed that the Tribunal, as the final fact-finding authority, should record correct findings of fact based on the evidence presented and not remand cases unnecessarily. Case-Laws Income Tax Tue, 23 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406154