https://www.taxtmi.com/caselaws?id=68683 The appeals were partly allowed, with the additional ground of appeal disallowed entirely. The assessee's ground was allowed, and the Revenue's appeal was dismissed on certain issues. The legality of statements made by the IT Inspector during a search was questioned, leading to the exclusion of these statements as evidence. Discrepancies in recording purchase bills resulted in sustained trading additions, but lack of concrete evidence supported these additions. The ITAT concurred with the CIT(A) decision on job work receipts, reducing estimated net income additions. The appeal against a deceased person was deemed not to abate due to the delayed notice of the individual's death. en-us Mon, 13 Oct 2008 00:00:00 +0530 Thu, 31 Mar 2011 17:44:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68683 The appeals were partly allowed, with the additional ground of appeal disallowed entirely. The assessee's ground was allowed, and the Revenue's appeal was dismissed on certain issues. The legality of statements made by the IT Inspector during a search was questioned, leading to the exclusion of these statements as evidence. Discrepancies in recording purchase bills resulted in sustained trading additions, but lack of concrete evidence supported these additions. The ITAT concurred with the CIT(A) decision on job work receipts, reducing estimated net income additions. The appeal against a deceased person was deemed not to abate due to the delayed notice of the individual's death. Case-Laws Income Tax Mon, 13 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68683