https://www.taxtmi.com/caselaws?id=257718 The Court dismissed the appeals concerning the deletion of Rs. 1 crore directed by the CIT(A) and upheld by the ITAT, as well as the addition of Rs. 44,47,500 during block assessment. The Court found the matters fact-intensive with substantial evidence supporting the assessee's transactions, leading to the dismissal of the appeals due to the lack of substantial legal questions. The Court agreed with the ITAT's factual analysis regarding the additions made during the block assessment, ultimately emphasizing the importance of factual scrutiny in such cases. en-us Wed, 11 Mar 2015 00:00:00 +0530 Thu, 13 Aug 2015 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257718 The Court dismissed the appeals concerning the deletion of Rs. 1 crore directed by the CIT(A) and upheld by the ITAT, as well as the addition of Rs. 44,47,500 during block assessment. The Court found the matters fact-intensive with substantial evidence supporting the assessee's transactions, leading to the dismissal of the appeals due to the lack of substantial legal questions. The Court agreed with the ITAT's factual analysis regarding the additions made during the block assessment, ultimately emphasizing the importance of factual scrutiny in such cases. Case-Laws Income Tax Wed, 11 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257718