https://www.taxtmi.com/caselaws?id=436472 The Tribunal held that the additions made by the Assessing Officer were based on assumptions and lacked substantial evidence. Consequently, the Tribunal deleted the additions for the assessment years 2012-13, 2013-14, and 2014-15. The appeals of the assessee were allowed, and the orders of the Commissioner of Income Tax (Appeals) were set aside. en-us Mon, 20 Feb 2023 00:00:00 +0530 Wed, 12 Apr 2023 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436472 The Tribunal held that the additions made by the Assessing Officer were based on assumptions and lacked substantial evidence. Consequently, the Tribunal deleted the additions for the assessment years 2012-13, 2013-14, and 2014-15. The appeals of the assessee were allowed, and the orders of the Commissioner of Income Tax (Appeals) were set aside. Case-Laws Income Tax Mon, 20 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436472