https://www.taxtmi.com/caselaws?id=361629 The High Court upheld the Tribunal's decision, emphasizing the importance of evidence presented during assessment proceedings and the legality of the deletion of the addition under Section 69A of the Income Tax Act. The Court found discrepancies in the admission of the appeal due to missing records, leading to a reevaluation for admission. The Tribunal's decision regarding the ownership of seized jewellery, based on evidence indicating ownership by the respondent's employer, was deemed reasonable and aligned with existing facts and laws, resulting in the dismissal of the appeal. en-us Mon, 04 Jun 2018 00:00:00 +0530 Sat, 09 Jun 2018 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361629 The High Court upheld the Tribunal's decision, emphasizing the importance of evidence presented during assessment proceedings and the legality of the deletion of the addition under Section 69A of the Income Tax Act. The Court found discrepancies in the admission of the appeal due to missing records, leading to a reevaluation for admission. The Tribunal's decision regarding the ownership of seized jewellery, based on evidence indicating ownership by the respondent's employer, was deemed reasonable and aligned with existing facts and laws, resulting in the dismissal of the appeal. Case-Laws Income Tax Mon, 04 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361629