https://www.taxtmi.com/caselaws?id=374993 The Tribunal allowed the assessee's appeal, emphasizing the importance of properly considering and reconciling income figures to avoid unjust additions based on discrepancies. The Tribunal ruled in favor of the assessee, directing the Assessing Officer to delete the addition of Rs. 3,60,364 made due to differences in gross receipts, as the assessee effectively reconciled the figures, which were not adequately considered by the CIT(A). The Tribunal criticized the CIT(A) for rejecting the reconciliations provided by the assessee and highlighted the necessity of considering all relevant details before making a decision. en-us Wed, 19 Dec 2018 00:00:00 +0530 Wed, 13 Feb 2019 06:08:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374993 The Tribunal allowed the assessee's appeal, emphasizing the importance of properly considering and reconciling income figures to avoid unjust additions based on discrepancies. The Tribunal ruled in favor of the assessee, directing the Assessing Officer to delete the addition of Rs. 3,60,364 made due to differences in gross receipts, as the assessee effectively reconciled the figures, which were not adequately considered by the CIT(A). The Tribunal criticized the CIT(A) for rejecting the reconciliations provided by the assessee and highlighted the necessity of considering all relevant details before making a decision. Case-Laws Income Tax Wed, 19 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374993