https://www.taxtmi.com/caselaws?id=21370 The application under section 256(2) of the Income-tax Act, 1961 was dismissed as the Tribunal's decision to delete additions made by the Assessing Officer was upheld. The Tribunal's order was based on factual findings and did not raise any legal question. The assessment for the year was completed under section 143(3) disregarding the accounts due to unreliable records. The Tribunal found the assessment lacking supporting material and deemed the deletion of additions justified. The application was dismissed with no costs imposed. en-us Fri, 31 Jan 1992 00:00:00 +0530 Sat, 21 Nov 2009 18:27:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21370 The application under section 256(2) of the Income-tax Act, 1961 was dismissed as the Tribunal's decision to delete additions made by the Assessing Officer was upheld. The Tribunal's order was based on factual findings and did not raise any legal question. The assessment for the year was completed under section 143(3) disregarding the accounts due to unreliable records. The Tribunal found the assessment lacking supporting material and deemed the deletion of additions justified. The application was dismissed with no costs imposed. Case-Laws Income Tax Fri, 31 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21370