Income Tax: Madras HC Orders Fresh Review Due to Ignored Remand Report Evidence

Advertisement Smt. B. Jayalakshmi Vs ACIT (Madras High Court) The case concerns review applications filed by the assessee before the Madras High Court seeking reconsideration of a prior judgment dated 30.09.2013, which had dismissed appeals against an order of the Income Tax Appellate Tribunal for assessment years 1995–96, 1996–97, and 1997–98. The core issue involved whether the Tribunal was justified in disallowing the assessee’s claim of agricultural income without properly considering evidence, including findings of lower authorities and admissions made in a remand report by the...