ITAT’s order quashing CIT(A)’s ruling based on overall analysis of evidence couldn't be interfered with: HC

IT : Where Tribunal upset order of Appellate Commissioner based on its overall analysis of evidence, same being findings of fact did not indicate any unreasonableness or infirmity calling for interference Commissioner (Appeals) clearly could not have preferred the past orders to ignore the detailed inquiry and the facts found by the Asessing Officer. While no doubt, the Commissioner (Appeals) also drew inferences, and did not rest his order on the fresh material he considered,

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000185214/itat’s-order-quashing-cita’s-ruling-based-on-overall-analysis-of-evidence-couldnt-be-interfered-with-hc.aspx