https://www.taxtmi.com/caselaws?id=36504 The High Court upheld the annulment of assessments in favor of the assessee, concluding that the assessments were not based on facts and material. The court determined that the revenue could not rely on undisclosed material, and there was insufficient evidence to establish the assessee as a partner in the firm. The Court found that the assessee was entitled to rebut any material presented and ruled in favor of the assessee, affirming the annulment of assessments. en-us Mon, 28 Apr 1980 00:00:00 +0530 Mon, 22 Mar 2010 17:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36504 The High Court upheld the annulment of assessments in favor of the assessee, concluding that the assessments were not based on facts and material. The court determined that the revenue could not rely on undisclosed material, and there was insufficient evidence to establish the assessee as a partner in the firm. The Court found that the assessee was entitled to rebut any material presented and ruled in favor of the assessee, affirming the annulment of assessments. Case-Laws Income Tax Mon, 28 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36504