https://www.taxtmi.com/caselaws?id=351344 The Court affirmed the decision of the ITAT, upholding the CIT(A)'s ruling that the assessed amount should be deleted from the respondent's hands. The Court found that the Revenue's claim, based on the power of attorney and Benami transactions under Section 69, lacked legal merit as there was insufficient evidence linking the respondent to the disputed property. The Court dismissed the appeal, stating that no substantial question of law arose from the case. en-us Wed, 01 Nov 2017 00:00:00 +0530 Thu, 23 Nov 2017 13:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351344 The Court affirmed the decision of the ITAT, upholding the CIT(A)'s ruling that the assessed amount should be deleted from the respondent's hands. The Court found that the Revenue's claim, based on the power of attorney and Benami transactions under Section 69, lacked legal merit as there was insufficient evidence linking the respondent to the disputed property. The Court dismissed the appeal, stating that no substantial question of law arose from the case. Case-Laws Income Tax Wed, 01 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351344