https://www.taxtmi.com/caselaws?id=255308 The Tribunal upheld the CIT(A)'s decisions to delete additions related to undisclosed investments and income from land transactions due to lack of supporting evidence. It emphasized procedural correctness in initiating proceedings under section 147 but dismissed an appeal against a deceased person on technical grounds. The importance of corroborative evidence in tax assessments and procedural adherence was highlighted in the Tribunal's rulings. en-us Wed, 31 Dec 2014 00:00:00 +0530 Wed, 14 Jan 2015 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255308 The Tribunal upheld the CIT(A)'s decisions to delete additions related to undisclosed investments and income from land transactions due to lack of supporting evidence. It emphasized procedural correctness in initiating proceedings under section 147 but dismissed an appeal against a deceased person on technical grounds. The importance of corroborative evidence in tax assessments and procedural adherence was highlighted in the Tribunal's rulings. Case-Laws Income Tax Wed, 31 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255308