https://www.taxtmi.com/caselaws?id=75689 The court dismissed Revenue's appeal against the Tribunal's decision, upholding the deletion of certain additions made by the Assessing Officer. The court found that the Assessing Officer lacked sufficient material to support the additions and had relied on estimates. The Commissioner and Tribunal were deemed justified in deleting the additions, as there was no substantial basis for them. The court clarified that the issue of additions or deletions to income under section 145 is a factual matter, not constituting a substantial question of law. Therefore, the court ruled in favor of the assessee, dismissing the appeal. en-us Wed, 30 Jan 2008 00:00:00 +0530 Fri, 05 Jul 2013 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75689 The court dismissed Revenue's appeal against the Tribunal's decision, upholding the deletion of certain additions made by the Assessing Officer. The court found that the Assessing Officer lacked sufficient material to support the additions and had relied on estimates. The Commissioner and Tribunal were deemed justified in deleting the additions, as there was no substantial basis for them. The court clarified that the issue of additions or deletions to income under section 145 is a factual matter, not constituting a substantial question of law. Therefore, the court ruled in favor of the assessee, dismissing the appeal. Case-Laws Income Tax Wed, 30 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75689