https://www.taxtmi.com/caselaws?id=238299 The ITAT allowed the revenue's appeals for AYs 2002-03 to 2004-05, citing that the AO is not limited to search material alone based on a jurisdictional High Court decision. Regarding the addition of capital introduced by partners and withdrawals from the firm, the ITAT remitted the matters back to the AO for further examination, allowing the assessee an opportunity to present additional evidence. en-us Thu, 31 Jan 2013 00:00:00 +0530 Sun, 20 Oct 2013 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238299 The ITAT allowed the revenue's appeals for AYs 2002-03 to 2004-05, citing that the AO is not limited to search material alone based on a jurisdictional High Court decision. Regarding the addition of capital introduced by partners and withdrawals from the firm, the ITAT remitted the matters back to the AO for further examination, allowing the assessee an opportunity to present additional evidence. Case-Laws Income Tax Thu, 31 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238299