2000 Supp 2 SCR 135 The following order of the Court was delivered The assessment years in question are 1987 88 and 1988 89, For these assessment years, the Income Tax Officer made additions to the income of the assessee, which is a partnership firm of sums which, in his view, represented the unexplained cash credits in the name of partners of the firm.
The Income Tax Appellate Tribunal, on 7th November, 1994, allowed the assessees appeal and, setting aside the assessment orders, restored the matters to the file of the Assessing Officer, directing him to pass a fresh order after allowing the assessee the opportunity to support the documents Chat it had earlier filed before him.
85,700 be deleted from their income for assessment years 1987 88 and 1988 89.
The assessments were upheld by the Commissioner in appeal.
This order may be amended under s. 254 2 of the Act with a view to rectifying any mistake apparent from the record.
