https://www.taxtmi.com/caselaws?id=30346 The Court upheld the Tribunal's decision to allow the claim based on a confidential note from the subsequent assessment year, emphasizing the weight given to the note by the Deputy Commissioner. The Court dismissed the Revenue's appeal, finding no unfairness or illegality in following the opinion expressed in the note, as the assessment for the previous year was deemed erroneous in the note. The Court emphasized that the appeal solely questioned the Tribunal's reliance on the Department's view for the subsequent year, which did not raise any substantive legal issue. en-us Mon, 22 Jan 2007 00:00:00 +0530 Sat, 23 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30346 The Court upheld the Tribunal's decision to allow the claim based on a confidential note from the subsequent assessment year, emphasizing the weight given to the note by the Deputy Commissioner. The Court dismissed the Revenue's appeal, finding no unfairness or illegality in following the opinion expressed in the note, as the assessment for the previous year was deemed erroneous in the note. The Court emphasized that the appeal solely questioned the Tribunal's reliance on the Department's view for the subsequent year, which did not raise any substantive legal issue. Case-Laws Income Tax Mon, 22 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30346