https://www.taxtmi.com/caselaws?id=69594 The Tribunal set aside the CIT(A)'s decision to uphold the addition of Rs. 2 lakhs towards the assessee's gross profit in the assessment year 1986-87. The Tribunal found that the agreement for the addition was not voluntary and could have been influenced by fear or coercion. It emphasized the importance of proper evidence and fair procedures in income assessments, directing the matter to be reconsidered by the Assessing Officer with adequate evidence and opportunity for the assessee to cooperate. The Tribunal treated the assessee's appeal as allowed for statistical purposes, stressing the necessity of voluntary agreements and thorough investigations in tax assessments. en-us Wed, 18 Dec 1996 00:00:00 +0530 Thu, 07 Apr 2011 18:10:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69594 The Tribunal set aside the CIT(A)'s decision to uphold the addition of Rs. 2 lakhs towards the assessee's gross profit in the assessment year 1986-87. The Tribunal found that the agreement for the addition was not voluntary and could have been influenced by fear or coercion. It emphasized the importance of proper evidence and fair procedures in income assessments, directing the matter to be reconsidered by the Assessing Officer with adequate evidence and opportunity for the assessee to cooperate. The Tribunal treated the assessee's appeal as allowed for statistical purposes, stressing the necessity of voluntary agreements and thorough investigations in tax assessments. Case-Laws Income Tax Wed, 18 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69594