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of <h1>High Court affirms deletion of Rs. 10,003 addition by Tribunal in 1984-85 assessment</h1> <h3>Commissioner Of Income-Tax Versus SB. Foundry</h3> Commissioner Of Income-Tax Versus SB. Foundry - [1990] 185 ITR 555 The High Court of Allahabad heard a case regarding the addition of a sum of Rs. 10,003 by the Income-tax Officer in the assessment year 1984-85. The Appellate Assistant Commissioner deleted the addition, which was confirmed by the Income-tax Appellate Tribunal. The Tribunal found no grounds to disallow the amount added to the balance sheet as liabilities, and thus refused to interfere with the Commissioner's order. The application under section 256(2) was rejected.
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