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    <title>2005 (7) TMI 327 - ITAT LUCKNOW-B</title>
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    <description>The Tribunal ruled in favor of the assessee, deeming the reference to the DVO by the AO invalid and the subsequent addition of Rs. 1,43,094 as unexplained investment unsustainable. The Tribunal confirmed the deletion of the addition, rejecting the Department&#039;s appeal and deciding against remanding the matter for further verification.</description>
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      <link>https://www.taxtmi.com/caselaws?id=68797</link>
      <description>The Tribunal ruled in favor of the assessee, deeming the reference to the DVO by the AO invalid and the subsequent addition of Rs. 1,43,094 as unexplained investment unsustainable. The Tribunal confirmed the deletion of the addition, rejecting the Department&#039;s appeal and deciding against remanding the matter for further verification.</description>
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