https://www.taxtmi.com/caselaws?id=28588 The High Court held that the Tribunal erred in its interpretation of its powers under section 254(1) of the Income Tax Act, 1961, confirming its competence to consider additional evidence post the ex parte assessment. The judgment favored the assessee, emphasizing the Tribunal's authority to review evidence beyond the initial assessment. The assessee was awarded costs amounting to Rs. 250. en-us Thu, 13 May 1982 00:00:00 +0530 Tue, 23 Feb 2010 18:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28588 The High Court held that the Tribunal erred in its interpretation of its powers under section 254(1) of the Income Tax Act, 1961, confirming its competence to consider additional evidence post the ex parte assessment. The judgment favored the assessee, emphasizing the Tribunal's authority to review evidence beyond the initial assessment. The assessee was awarded costs amounting to Rs. 250. Case-Laws Income Tax Thu, 13 May 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28588