https://www.taxtmi.com/caselaws?id=410862 The High Court addressed the validity of the notice under Section 148, the application of Section 2(22)(e) concerning deemed dividend, and the assessment of loans received by the assessee. The Court emphasized the importance of factual evidence and thorough consideration of all relevant material in tax assessment cases, remitting the matter to the Tribunal for a fresh decision based on all available records. en-us Mon, 02 Aug 2021 00:00:00 +0530 Wed, 11 Aug 2021 09:21:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410862 The High Court addressed the validity of the notice under Section 148, the application of Section 2(22)(e) concerning deemed dividend, and the assessment of loans received by the assessee. The Court emphasized the importance of factual evidence and thorough consideration of all relevant material in tax assessment cases, remitting the matter to the Tribunal for a fresh decision based on all available records. Case-Laws Income Tax Mon, 02 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410862