https://www.taxtmi.com/caselaws?id=307495 The Tribunal concluded that the additions made by the Assessing Officer under Section 147 of the Income Tax Act were not sustainable in law. The Tribunal found that the estimation of income based on unverified third-party statements and the failure to consider non-charged patients were not supported by concrete evidence. The Tribunal held that the additions were deleted for all the years in question, citing a Supreme Court decision prohibiting additions based solely on third-party information. The appeals were partly allowed, with the order pronounced on 20th September 2022. en-us Tue, 20 Sep 2022 00:00:00 +0530 Mon, 17 Apr 2023 21:15:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307495 The Tribunal concluded that the additions made by the Assessing Officer under Section 147 of the Income Tax Act were not sustainable in law. The Tribunal found that the estimation of income based on unverified third-party statements and the failure to consider non-charged patients were not supported by concrete evidence. The Tribunal held that the additions were deleted for all the years in question, citing a Supreme Court decision prohibiting additions based solely on third-party information. The appeals were partly allowed, with the order pronounced on 20th September 2022. Case-Laws Income Tax Tue, 20 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307495