https://www.taxtmi.com/caselaws?id=217144 The Tribunal upheld the CIT(A)'s decision to delete the additions on merits due to insufficient evidence and procedural lapses. The assessment was also deemed invalid as it was barred by limitation. The appeals by the Revenue were dismissed, affirming that the documents found did not substantiate the alleged undisclosed investments by the appellant. en-us Fri, 28 Sep 2012 00:00:00 +0530 Wed, 03 Oct 2012 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217144 The Tribunal upheld the CIT(A)'s decision to delete the additions on merits due to insufficient evidence and procedural lapses. The assessment was also deemed invalid as it was barred by limitation. The appeals by the Revenue were dismissed, affirming that the documents found did not substantiate the alleged undisclosed investments by the appellant. Case-Laws Income Tax Fri, 28 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217144