https://www.taxtmi.com/caselaws?id=463620 ITAT, Mumbai set aside additions made in a block assessment: the tribunal deleted an addition for alleged undisclosed "oil gain" from texturising/processing of yarn, finding no incriminating material seized or nexus between search materials and the addition, and held employee statements and third-party papers insufficient to sustain the charge. The ITAT also deleted additions based on papers received by fax at search, accepting the assessee's plea that they were not its records and holding the Department bore the burden to prove otherwise. Revenue's appeal succeeded only in procedure but substantive additions were deleted; assessee's appeal allowed, Revenue's grounds rejected. en-us Tue, 14 Sep 2004 00:00:00 +0530 Tue, 09 Sep 2025 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463620 ITAT, Mumbai set aside additions made in a block assessment: the tribunal deleted an addition for alleged undisclosed "oil gain" from texturising/processing of yarn, finding no incriminating material seized or nexus between search materials and the addition, and held employee statements and third-party papers insufficient to sustain the charge. The ITAT also deleted additions based on papers received by fax at search, accepting the assessee's plea that they were not its records and holding the Department bore the burden to prove otherwise. Revenue's appeal succeeded only in procedure but substantive additions were deleted; assessee's appeal allowed, Revenue's grounds rejected. Case-Laws Income Tax Tue, 14 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463620