https://www.taxtmi.com/caselaws?id=267594 An additional ground signed only by the assessee's authorised representative was held not maintainable because appeal papers must comply with the prescribed verification and signature requirements. In block assessment, additions had to be supported by seized material or evidence having a nexus with such material; on that basis, several estimated or unsupported additions were deleted where the explanation was accepted, while additions for subscriber deposits, newsprint purchase, advance payments, bank deposits, interest suspense, unexplained credits, credit card payments, jewellery, and foreign travel were sustained where source remained unproved. Some expenditure heads were remitted for fresh verification. The result was partial relief, with the procedural challenge rejected. en-us Wed, 30 Sep 2015 00:00:00 +0530 Mon, 09 Nov 2015 16:30:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267594 An additional ground signed only by the assessee's authorised representative was held not maintainable because appeal papers must comply with the prescribed verification and signature requirements. In block assessment, additions had to be supported by seized material or evidence having a nexus with such material; on that basis, several estimated or unsupported additions were deleted where the explanation was accepted, while additions for subscriber deposits, newsprint purchase, advance payments, bank deposits, interest suspense, unexplained credits, credit card payments, jewellery, and foreign travel were sustained where source remained unproved. Some expenditure heads were remitted for fresh verification. The result was partial relief, with the procedural challenge rejected. Case-Laws Income Tax Wed, 30 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267594