https://www.taxtmi.com/caselaws?id=185658 The Tribunal upheld the decision of the learned CIT (A) in dismissing the revenue's appeal. It was established that Shri Prajapati's statement lacked evidentiary value without cross-examination and that the AO failed to substantiate the addition under Section 69C with proper evidence. Consequently, the addition of Rs. 76,14,067/- was deleted, affirming the assessee's appeal. en-us Thu, 30 Sep 2010 00:00:00 +0530 Tue, 23 Aug 2016 11:16:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185658 The Tribunal upheld the decision of the learned CIT (A) in dismissing the revenue's appeal. It was established that Shri Prajapati's statement lacked evidentiary value without cross-examination and that the AO failed to substantiate the addition under Section 69C with proper evidence. Consequently, the addition of Rs. 76,14,067/- was deleted, affirming the assessee's appeal. Case-Laws Income Tax Thu, 30 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185658