https://www.taxtmi.com/caselaws?id=183024 The High Court upheld the Tribunal's decision to delete the addition of Rs. 11,22,260 made by the Assessing Officer, as the seized documents were not confronted to the assessee, following the precedent set in Kishinchand Chellaram v. CIT [1980] 125 ITR 713. The Court found no legal infirmity in the Tribunal's view and dismissed the appeal, concluding that there was no substantial question of law warranting admission. en-us Mon, 22 Jan 2007 00:00:00 +0530 Wed, 17 Jun 2026 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183024 The High Court upheld the Tribunal's decision to delete the addition of Rs. 11,22,260 made by the Assessing Officer, as the seized documents were not confronted to the assessee, following the precedent set in Kishinchand Chellaram v. CIT [1980] 125 ITR 713. The Court found no legal infirmity in the Tribunal's view and dismissed the appeal, concluding that there was no substantial question of law warranting admission. Case-Laws Income Tax Mon, 22 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183024