https://www.taxtmi.com/caselaws?id=242697 The Revenue's appeals against the CIT(A) order for assessment years 2006-07 & 2007-08, challenging the addition of Rs. 10,12,859 for suppressed receipts, were dismissed. The ITAT upheld the CIT(A)'s decision, emphasizing the lack of evidence supporting the assessing officer's assumptions. The doctor's evidence of limited practice days and consultation availability prevailed, leading to the deletion of the addition. The ITAT ruled that the assessing officer's basis for the addition was unfounded and not legally sustainable, affirming the CIT(A)'s deletion of the amount in question. en-us Fri, 05 Jul 2013 00:00:00 +0530 Sun, 19 Jan 2014 09:48:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242697 The Revenue's appeals against the CIT(A) order for assessment years 2006-07 & 2007-08, challenging the addition of Rs. 10,12,859 for suppressed receipts, were dismissed. The ITAT upheld the CIT(A)'s decision, emphasizing the lack of evidence supporting the assessing officer's assumptions. The doctor's evidence of limited practice days and consultation availability prevailed, leading to the deletion of the addition. The ITAT ruled that the assessing officer's basis for the addition was unfounded and not legally sustainable, affirming the CIT(A)'s deletion of the amount in question. Case-Laws Income Tax Fri, 05 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242697