https://www.taxtmi.com/caselaws?id=328944 The Tribunal deleted additions made under Section 68 by the Assessing Officer for multiple assessment years, as the assessee successfully proved the identity of share applicants and their income tax details. Despite the destruction of share application forms in a fire, the Court upheld the Tribunal's decision, emphasizing the practicality of not detailing every lost document in an FIR. The appeal was dismissed due to the absence of any substantial legal question, underscoring the importance of meeting the burden of proof and complying with legal requirements in tax matters. en-us Wed, 08 Jun 2016 00:00:00 +0530 Sat, 18 Jun 2016 09:04:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328944 The Tribunal deleted additions made under Section 68 by the Assessing Officer for multiple assessment years, as the assessee successfully proved the identity of share applicants and their income tax details. Despite the destruction of share application forms in a fire, the Court upheld the Tribunal's decision, emphasizing the practicality of not detailing every lost document in an FIR. The appeal was dismissed due to the absence of any substantial legal question, underscoring the importance of meeting the burden of proof and complying with legal requirements in tax matters. Case-Laws Income Tax Wed, 08 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328944