https://www.taxtmi.com/caselaws?id=94087 The Commissioner (Appeals) upheld the impugned order, dismissing the appeal due to the lack of legal infirmity. The Income-tax authorities' coercive and threatening methods during stock verification were deemed unjustified, leading to the deletion of additions based on unreliable estimates. The Commissioner emphasized the lack of proper basis for demands of duty, confiscation, and penalties, ultimately setting aside actions initiated by the authorities. en-us Thu, 21 Sep 2000 00:00:00 +0530 Sat, 19 Nov 2011 10:45:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94087 The Commissioner (Appeals) upheld the impugned order, dismissing the appeal due to the lack of legal infirmity. The Income-tax authorities' coercive and threatening methods during stock verification were deemed unjustified, leading to the deletion of additions based on unreliable estimates. The Commissioner emphasized the lack of proper basis for demands of duty, confiscation, and penalties, ultimately setting aside actions initiated by the authorities. Case-Laws Central Excise Thu, 21 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94087