https://www.taxtmi.com/caselaws?id=301782 The appeal challenging the addition of deemed income by the assessing officer was dismissed by the Tribunal, upholding the Commissioner of Income Tax (Appeals) decision. The Tribunal considered oral and documentary evidence, emphasizing the significance of factual findings. Despite the appellant's argument regarding the inadequacy of a photocopy of the agreement for sale, the Tribunal affirmed the lower authorities' conclusions, stating no substantial legal question arose. The court highlighted the importance of factual evidence in tax disputes and dismissed the appeal for lacking merit. en-us Mon, 12 Apr 2021 00:00:00 +0530 Tue, 19 Apr 2022 21:06:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301782 The appeal challenging the addition of deemed income by the assessing officer was dismissed by the Tribunal, upholding the Commissioner of Income Tax (Appeals) decision. The Tribunal considered oral and documentary evidence, emphasizing the significance of factual findings. Despite the appellant's argument regarding the inadequacy of a photocopy of the agreement for sale, the Tribunal affirmed the lower authorities' conclusions, stating no substantial legal question arose. The court highlighted the importance of factual evidence in tax disputes and dismissed the appeal for lacking merit. Case-Laws Income Tax Mon, 12 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301782