https://www.taxtmi.com/caselaws?id=444225 A remand assessment must meaningfully consider additional evidence and comply with the earlier appellate mandate; a reassessment that merely repeats the original view without independent application of mind cannot be sustained to that extent. The Tribunal also treated earlier factual findings on the same evidentiary record as relevant and noted the supporting acquittal in connected criminal proceedings, while recognising that income-tax proceedings remain independent. On that basis, the additions were not upheld in full and the assessee's taxable income was confined to the reduced figure already determined in the earlier round. en-us Wed, 27 Sep 2023 00:00:00 +0530 Tue, 10 Oct 2023 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444225 A remand assessment must meaningfully consider additional evidence and comply with the earlier appellate mandate; a reassessment that merely repeats the original view without independent application of mind cannot be sustained to that extent. The Tribunal also treated earlier factual findings on the same evidentiary record as relevant and noted the supporting acquittal in connected criminal proceedings, while recognising that income-tax proceedings remain independent. On that basis, the additions were not upheld in full and the assessee's taxable income was confined to the reduced figure already determined in the earlier round. Case-Laws Income Tax Wed, 27 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444225