https://www.taxtmi.com/caselaws?id=287915 The Tribunal upheld the Assessing Officer's additions for undisclosed investments in mines and a house, dismissing the appeals filed by the assessees. The Tribunal found the statements made during the search and the agreements found at the assessee's premises to be credible evidence, while considering the assessees' retractions during the assessment proceedings as unsubstantiated. The CIT(A) and AO's findings were affirmed, emphasizing the evidentiary value of the documents and statements obtained during the search and post-search investigations. en-us Tue, 12 Feb 2019 00:00:00 +0530 Sat, 09 May 2020 00:07:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287915 The Tribunal upheld the Assessing Officer's additions for undisclosed investments in mines and a house, dismissing the appeals filed by the assessees. The Tribunal found the statements made during the search and the agreements found at the assessee's premises to be credible evidence, while considering the assessees' retractions during the assessment proceedings as unsubstantiated. The CIT(A) and AO's findings were affirmed, emphasizing the evidentiary value of the documents and statements obtained during the search and post-search investigations. Case-Laws Income Tax Tue, 12 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287915