https://www.taxtmi.com/article/detailed?id=11036 The Assessing Officer and High Court truncated the statutory directive to consider all relevant material, improperly elevating investigation reports not gathered by the AO into primary proof, while misapplying principles of the Evidence Act and failing to discharge the burden of proof; furthermore, factual findings of the Tribunal were disturbed contrary to the finality of Tribunal findings and binding precedents were insufficiently considered, supporting the need for reconsideration or appeal. en-us Mon, 30 Jan 2023 10:18:45 +0530 Mon, 30 Jan 2023 21:52:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11036 The Assessing Officer and High Court truncated the statutory directive to consider all relevant material, improperly elevating investigation reports not gathered by the AO into primary proof, while misapplying principles of the Evidence Act and failing to discharge the burden of proof; furthermore, factual findings of the Tribunal were disturbed contrary to the finality of Tribunal findings and binding precedents were insufficiently considered, supporting the need for reconsideration or appeal. Articles Income Tax Mon, 30 Jan 2023 10:18:45 +0530 https://www.taxtmi.com/article/detailed?id=11036