https://www.taxtmi.com/caselaws?id=207366 The Tribunal upheld the CIT(A)'s order, dismissing the Revenue's appeals and deleting the additions made by the Assessing Officer regarding unexplained investment in mall construction. The Tribunal found the differences in valuation to be marginal, supported the regular maintenance and audit of the books of account, rejected the validity of the reference to the Valuation Officer, accepted the explanation for alleged incriminating seized documents, and criticized the reliability of the Valuation Officer's report. en-us Fri, 05 Aug 2011 00:00:00 +0530 Fri, 07 Oct 2011 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207366 The Tribunal upheld the CIT(A)'s order, dismissing the Revenue's appeals and deleting the additions made by the Assessing Officer regarding unexplained investment in mall construction. The Tribunal found the differences in valuation to be marginal, supported the regular maintenance and audit of the books of account, rejected the validity of the reference to the Valuation Officer, accepted the explanation for alleged incriminating seized documents, and criticized the reliability of the Valuation Officer's report. Case-Laws Income Tax Fri, 05 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207366