https://www.taxtmi.com/caselaws?id=261086 The Tribunal allowed the assessee's appeals, deleted additions made based on impounded documents, and dismissed the departmental appeal. The Tribunal found the assessee successfully rebutted the presumption under Section 292C by providing evidence and criticized the AO for inadequate investigation. The Tribunal emphasized the Revenue should act on information provided and take action against the actual parties involved. en-us Tue, 16 Jun 2015 00:00:00 +0530 Thu, 02 Jul 2015 08:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261086 The Tribunal allowed the assessee's appeals, deleted additions made based on impounded documents, and dismissed the departmental appeal. The Tribunal found the assessee successfully rebutted the presumption under Section 292C by providing evidence and criticized the AO for inadequate investigation. The Tribunal emphasized the Revenue should act on information provided and take action against the actual parties involved. Case-Laws Income Tax Tue, 16 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261086