https://www.taxtmi.com/caselaws?id=194155 The court upheld the jurisdiction of the Assessing Officer, accepted the change in the method of valuation of closing stock, deleted the addition of interest payments, allowed the acceptance of books of accounts prepared from seized documents, deleted the addition under Section 69C, permitted the acceptance of affidavits without cross-examination, waived interest under Section 234A, and deleted the protective addition made in the hands of the assessee. en-us Fri, 31 May 2013 00:00:00 +0530 Wed, 30 Aug 2017 18:06:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194155 The court upheld the jurisdiction of the Assessing Officer, accepted the change in the method of valuation of closing stock, deleted the addition of interest payments, allowed the acceptance of books of accounts prepared from seized documents, deleted the addition under Section 69C, permitted the acceptance of affidavits without cross-examination, waived interest under Section 234A, and deleted the protective addition made in the hands of the assessee. Case-Laws Income Tax Fri, 31 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194155