SECTION 254/INCOME-TAX ACT

[2008] 166 TAXMAN 40 (DELHI)

HIGH COURT OF DELHI

Commissioner of Income-tax

v.

Satish Kumar Chandna

MADAN B. LOKUR AND DR. S. MURALIDHAR, JJ.

IT APPEAL NO. 142 OF 2004

SEPTEMBER 21, 2007

Section 254 of the Income-tax Act, 1961 - Appellate Tribunal - Orders of - Block assessment period 1-4-1985 to 22-2-1996 - Whether where Tribunal’s conclusions were based merely on estimates and it had not given any basis on which it had arrived at those estimates, order of Tribunal could be said to be perverse in law and, therefore, matter should be remanded to Tribunal for reconsideration afresh - Held, yes