https://www.taxtmi.com/caselaws?id=303383 The Tribunal upheld the CIT(A)'s decision to delete additions made under section 69C of the Act and on account of lease money treatment. The Tribunal emphasized the rule of consistency in assessment across different years and dismissed the Revenue's appeal, stating that the Assessing Officer's estimations lacked sufficient evidence and failed to prove actual expenditure incurred by the assessee. en-us Tue, 30 Mar 2010 00:00:00 +0530 Tue, 19 Jul 2022 11:01:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303383 The Tribunal upheld the CIT(A)'s decision to delete additions made under section 69C of the Act and on account of lease money treatment. The Tribunal emphasized the rule of consistency in assessment across different years and dismissed the Revenue's appeal, stating that the Assessing Officer's estimations lacked sufficient evidence and failed to prove actual expenditure incurred by the assessee. Case-Laws Income Tax Tue, 30 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303383