https://www.taxtmi.com/caselaws?id=434936 The High Court upheld the decision of the Commissioner of Income Tax (Appeals) and Tribunal in favor of the respondent assessee, a leading printer, regarding an incorrect claim in the paper book and admission of additional evidence without affording the Assessing Officer an opportunity. The Court found no infirmity in the lower authorities' orders, confirming the deletion of the addition and dismissing the Revenue's appeal. The Tribunal's decision was supported by the submission of all relevant documents to the Assessing Officer before the survey, leading to the consolidation of figures consistent with the declared net profit. en-us Wed, 04 Jan 2023 00:00:00 +0530 Tue, 07 Mar 2023 11:08:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434936 The High Court upheld the decision of the Commissioner of Income Tax (Appeals) and Tribunal in favor of the respondent assessee, a leading printer, regarding an incorrect claim in the paper book and admission of additional evidence without affording the Assessing Officer an opportunity. The Court found no infirmity in the lower authorities' orders, confirming the deletion of the addition and dismissing the Revenue's appeal. The Tribunal's decision was supported by the submission of all relevant documents to the Assessing Officer before the survey, leading to the consolidation of figures consistent with the declared net profit. Case-Laws Income Tax Wed, 04 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434936