https://www.taxtmi.com/caselaws?id=415960 The appeals by the assessee, arising from orders of the Commissioner of Income Tax regarding additions made on account of alleged on money received on the sale of flats, were allowed for statistical purposes. The Tribunal emphasized the necessity of corroborative evidence beyond seized documents and statements, remitting the issue back to the Assessing Officer for fresh adjudication based on previous rulings within the group. The Assessing Officer was directed to limit the assessment to the additions sustained by the Commissioner (Appeals) and provide the assessee with a fair opportunity to present their case. en-us Wed, 24 Nov 2021 00:00:00 +0530 Fri, 17 Dec 2021 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415960 The appeals by the assessee, arising from orders of the Commissioner of Income Tax regarding additions made on account of alleged on money received on the sale of flats, were allowed for statistical purposes. The Tribunal emphasized the necessity of corroborative evidence beyond seized documents and statements, remitting the issue back to the Assessing Officer for fresh adjudication based on previous rulings within the group. The Assessing Officer was directed to limit the assessment to the additions sustained by the Commissioner (Appeals) and provide the assessee with a fair opportunity to present their case. Case-Laws Income Tax Wed, 24 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415960