2018 (6) TMI 1782 - HC - Income Tax

Correct test of human probabilities - whether Tribunal justified in not allowing the orders of the coordinate Benches on identical fact situation that the coordinate Benches did not apply the correct test of human probabilities? - HELD THAT - Registry is directed to communicate copy of this order to the Tribunal. This would enable the Tribunal to keep papers and proceedings relating to the present appeal available to be produced when sought for by the Court. Mr. Suresh Kumar learned Counsel waives service for the Respondent.

Summary

The High Court of Bombay heard an appeal related to the Assessment Year 2006-07. The appeal was admitted based on the question of law regarding the correctness of the Tribunal's decision on human probabilities. The Registry was directed to provide a copy of the order to the Tribunal for reference. The Respondent's Counsel waived service.