https://www.taxtmi.com/caselaws?id=60169 The Court upheld the CIT (A)'s decision to set aside the ITO's assessment order for the assessment year 1974-75 due to insufficient investigation into sales to sister concerns, directing a fresh assessment to determine the nature of these transactions. The Court emphasized the importance of independent assessments by tax authorities and dismissed the appeal, affirming the CIT (A)'s jurisdiction to provide new directions for a comprehensive evaluation of the case. en-us Wed, 28 Jan 1981 00:00:00 +0530 Tue, 04 Jan 2011 11:16:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60169 The Court upheld the CIT (A)'s decision to set aside the ITO's assessment order for the assessment year 1974-75 due to insufficient investigation into sales to sister concerns, directing a fresh assessment to determine the nature of these transactions. The Court emphasized the importance of independent assessments by tax authorities and dismissed the appeal, affirming the CIT (A)'s jurisdiction to provide new directions for a comprehensive evaluation of the case. Case-Laws Income Tax Wed, 28 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60169