https://www.taxtmi.com/caselaws?id=407140 The Tribunal dismissed the Revenue's appeal and partly allowed the assessee's cross-objection. It upheld the CIT(A)'s decision to discard Page 76 of the inventory report, confirmed the addition of Rs. 14,36,702/- as the value of excess physical stock found during the survey, and the corresponding GP addition. The Tribunal found that the CIT(A) acted within his powers under Section 250(4) and did not violate Rule 46A. en-us Wed, 21 Apr 2021 00:00:00 +0530 Fri, 30 Apr 2021 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407140 The Tribunal dismissed the Revenue's appeal and partly allowed the assessee's cross-objection. It upheld the CIT(A)'s decision to discard Page 76 of the inventory report, confirmed the addition of Rs. 14,36,702/- as the value of excess physical stock found during the survey, and the corresponding GP addition. The Tribunal found that the CIT(A) acted within his powers under Section 250(4) and did not violate Rule 46A. Case-Laws Income Tax Wed, 21 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407140