https://www.taxtmi.com/caselaws?id=288694 The Tribunal upheld the CIT(A)'s decision, ruling that the seized document labeled as a "dumb document" lacked sufficient evidence to support the additions made by the AO. The document did not have specific details linking it to the assessee or any corroborative evidence to validate the entries. As a result, the Tribunal dismissed the revenue's appeal and confirmed the deletion of the additions by the AO. en-us Fri, 04 Dec 2015 00:00:00 +0530 Wed, 24 Jun 2020 09:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288694 The Tribunal upheld the CIT(A)'s decision, ruling that the seized document labeled as a "dumb document" lacked sufficient evidence to support the additions made by the AO. The document did not have specific details linking it to the assessee or any corroborative evidence to validate the entries. As a result, the Tribunal dismissed the revenue's appeal and confirmed the deletion of the additions by the AO. Case-Laws Income Tax Fri, 04 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288694