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Case Law Details

Case Name : Ms. Amita Bansal Vs CIT & Another (Allahabad High Court)
Related Assessment Year :
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HC held that Tribunal – the higher appellate authority has neither considered and weighed, in entirety, the evidence relied by the lower appellate authority nor it has dealt with the reasoning and findings of the lower appellate authority while passing the order of reversal. It is then difficult for this court to the uphold as correct the finding of fact recorded by the Tribunal. The order of the Tribunal is accordingly set aside and the matter is remitted to the Tribunal to reconsider the issue of genuineness of the transaction of purchase of sh

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