https://www.taxtmi.com/caselaws?id=38703 The High Court ruled in favor of the assessee in a case where the Tribunal failed to consider crucial evidence recorded by the Appellate Assistant Commissioner, which was material in supporting the assessee's case regarding the source of cash credits. The Court found the Tribunal's decision flawed due to the non-consideration of this evidence, leading to a judgment in favor of the assessee without addressing the second issue raised. en-us Thu, 26 Aug 1976 00:00:00 +0530 Thu, 08 Apr 2010 14:00:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38703 The High Court ruled in favor of the assessee in a case where the Tribunal failed to consider crucial evidence recorded by the Appellate Assistant Commissioner, which was material in supporting the assessee's case regarding the source of cash credits. The Court found the Tribunal's decision flawed due to the non-consideration of this evidence, leading to a judgment in favor of the assessee without addressing the second issue raised. Case-Laws Income Tax Thu, 26 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38703