https://www.taxtmi.com/caselaws?id=205901 The Court upheld the Tribunal's decision to delete the addition made by the Assessing Officer on account of estimation of work in progress. The Tribunal found that the Assessing Officer's calculation was based on assumption without concrete evidence, and the revenue failed to provide evidence to counter the findings of the Commissioner [Appeals]. As there was no evidence to indicate work was carried out after the last bill in the relevant previous year, the Court dismissed the appeal, stating that no substantial question of law arose from the Tribunal's order. en-us Mon, 10 Jan 2011 00:00:00 +0530 Wed, 21 Sep 2011 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205901 The Court upheld the Tribunal's decision to delete the addition made by the Assessing Officer on account of estimation of work in progress. The Tribunal found that the Assessing Officer's calculation was based on assumption without concrete evidence, and the revenue failed to provide evidence to counter the findings of the Commissioner [Appeals]. As there was no evidence to indicate work was carried out after the last bill in the relevant previous year, the Court dismissed the appeal, stating that no substantial question of law arose from the Tribunal's order. Case-Laws Income Tax Mon, 10 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205901