https://www.taxtmi.com/caselaws?id=367288 The Tribunal allowed the assessee's appeal for statistical purposes and remanded the issues to the CIT (A) for reconsideration. The delay in filing the appeal before the CIT (A) was condoned, emphasizing substantial justice over technicalities. The addition of income based on survey operation was remanded due to lack of supporting evidence. The Tribunal stressed the need for corroborating evidence for income admissions during surveys. Discrepancies in property valuation between assessment years led to a remand for fair reconsideration. The Tribunal highlighted the inconsistency in the Department's valuation stand and ordered a fresh review for a just assessment. en-us Fri, 14 Sep 2018 00:00:00 +0530 Tue, 18 Sep 2018 08:03:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367288 The Tribunal allowed the assessee's appeal for statistical purposes and remanded the issues to the CIT (A) for reconsideration. The delay in filing the appeal before the CIT (A) was condoned, emphasizing substantial justice over technicalities. The addition of income based on survey operation was remanded due to lack of supporting evidence. The Tribunal stressed the need for corroborating evidence for income admissions during surveys. Discrepancies in property valuation between assessment years led to a remand for fair reconsideration. The Tribunal highlighted the inconsistency in the Department's valuation stand and ordered a fresh review for a just assessment. Case-Laws Income Tax Fri, 14 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367288