https://www.taxtmi.com/caselaws?id=122044 The Tribunal excluded statements taken by an unauthorized IT Inspector during a search as evidence, leading to the dismissal of trading additions based on those statements. The Assessee's better GP rate in the current year compared to previous years supported the argument against further trading additions. Additionally, the Tribunal found no basis for additional addition in job work receipts, supporting the income shown by the assessee with documentary evidence. The appeal against a deceased person was allowed to proceed after the revenue corrected the mistake by filing the Legal Representatives on record. Both appeals were partly allowed in the result. en-us Fri, 13 Oct 2006 00:00:00 +0530 Wed, 08 Aug 2012 12:07:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122044 The Tribunal excluded statements taken by an unauthorized IT Inspector during a search as evidence, leading to the dismissal of trading additions based on those statements. The Assessee's better GP rate in the current year compared to previous years supported the argument against further trading additions. Additionally, the Tribunal found no basis for additional addition in job work receipts, supporting the income shown by the assessee with documentary evidence. The appeal against a deceased person was allowed to proceed after the revenue corrected the mistake by filing the Legal Representatives on record. Both appeals were partly allowed in the result. Case-Laws Income Tax Fri, 13 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122044