https://www.taxtmi.com/caselaws?id=414299 The Tribunal upheld the Commissioner's decision to delete the addition of Rs. 1,90,50,000 made by the Assessing Officer based on an unsigned deed found during a search operation for the assessment year 2007-08. The Tribunal emphasized the lack of corroborative evidence and the reliance solely on the unsigned deed by the Assessing Officer. It highlighted the importance of proper investigation and the burden of proof on the Revenue to establish undisclosed income. The Tribunal dismissed the Revenue's appeal, affirming the Commissioner's order due to insufficient evidence supporting the addition. en-us Thu, 14 Oct 2021 00:00:00 +0530 Tue, 02 Nov 2021 09:28:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414299 The Tribunal upheld the Commissioner's decision to delete the addition of Rs. 1,90,50,000 made by the Assessing Officer based on an unsigned deed found during a search operation for the assessment year 2007-08. The Tribunal emphasized the lack of corroborative evidence and the reliance solely on the unsigned deed by the Assessing Officer. It highlighted the importance of proper investigation and the burden of proof on the Revenue to establish undisclosed income. The Tribunal dismissed the Revenue's appeal, affirming the Commissioner's order due to insufficient evidence supporting the addition. Case-Laws Income Tax Thu, 14 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414299