https://www.taxtmi.com/caselaws?id=117334 The ITAT upheld the CIT(A)'s decisions on all issues, ruling in favor of the appellant. The Assessing Officer's additions to the professional income of a heart specialist, income received from a foreign society, and unexplained expenses were all deleted based on evidence, past history, and legal principles. The ITAT found that the Assessing Officer had proceeded on presumptions without specific material and failed to rebut the explanations provided by the appellant, ultimately dismissing the revenue's appeal. en-us Mon, 11 Feb 2002 00:00:00 +0530 Wed, 01 Aug 2012 00:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117334 The ITAT upheld the CIT(A)'s decisions on all issues, ruling in favor of the appellant. The Assessing Officer's additions to the professional income of a heart specialist, income received from a foreign society, and unexplained expenses were all deleted based on evidence, past history, and legal principles. The ITAT found that the Assessing Officer had proceeded on presumptions without specific material and failed to rebut the explanations provided by the appellant, ultimately dismissing the revenue's appeal. Case-Laws Income Tax Mon, 11 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117334