https://www.taxtmi.com/caselaws?id=40261 The High Court's judgment was set aside by the Supreme Court, directing a fresh consideration by the High Court of Madhya Pradesh, Jabalpur, due to misdirection in a rectification application. The Supreme Court ruled in favor of the assessee, stating that the assessment was vitiated by the failure to summon witnesses and consider affidavits under section 131. The case was restored for reconsideration without costs awarded. en-us Wed, 02 Aug 2000 00:00:00 +0530 Mon, 26 Apr 2010 15:52:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40261 The High Court's judgment was set aside by the Supreme Court, directing a fresh consideration by the High Court of Madhya Pradesh, Jabalpur, due to misdirection in a rectification application. The Supreme Court ruled in favor of the assessee, stating that the assessment was vitiated by the failure to summon witnesses and consider affidavits under section 131. The case was restored for reconsideration without costs awarded. Case-Laws Income Tax Wed, 02 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40261