https://www.taxtmi.com/caselaws?id=296439 The Tribunal allowed the Revenue's appeal, recalling the order quashing the proceeding under Section 148 of the Income Tax Act. The Tribunal found errors in its previous observation and emphasized the need to consider all facts presented by the Revenue. Additionally, the Tribunal granted the Miscellaneous Applications filed by the Revenue, stressing the importance of a comprehensive assessment of facts in tax-related judicial decisions. en-us Wed, 28 Apr 2021 00:00:00 +0530 Wed, 21 Jul 2021 10:08:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296439 The Tribunal allowed the Revenue's appeal, recalling the order quashing the proceeding under Section 148 of the Income Tax Act. The Tribunal found errors in its previous observation and emphasized the need to consider all facts presented by the Revenue. Additionally, the Tribunal granted the Miscellaneous Applications filed by the Revenue, stressing the importance of a comprehensive assessment of facts in tax-related judicial decisions. Case-Laws Income Tax Wed, 28 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296439