https://www.taxtmi.com/caselaws?id=219706 The Tribunal partially allowed the assessee's appeal, deleting additions made by the AO based on unsupported documents and presumptions. It stressed the necessity of substantial evidence for sustaining additions in block assessments. The appeal on the interest levy under Section 158BFA was dismissed as it was deemed consequential and mandatory, requiring no further adjudication. en-us Wed, 04 Jul 2012 00:00:00 +0530 Mon, 17 Dec 2012 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219706 The Tribunal partially allowed the assessee's appeal, deleting additions made by the AO based on unsupported documents and presumptions. It stressed the necessity of substantial evidence for sustaining additions in block assessments. The appeal on the interest levy under Section 158BFA was dismissed as it was deemed consequential and mandatory, requiring no further adjudication. Case-Laws Income Tax Wed, 04 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219706