https://www.taxtmi.com/caselaws?id=54988 The tribunal upheld the CIT(A)'s order, dismissing the assessee's appeal. It found that the Assessing Officer had valid grounds to initiate proceedings under Section 147, despite procedural irregularities during the survey. The tribunal concluded that the material found during the survey, although inserted subsequently, had a connection with the assessee and could not be ignored. Additionally, the tribunal upheld the application of the Gross Profit rate by the Assessing Officer. en-us Thu, 17 Jul 2003 00:00:00 +0530 Wed, 24 Nov 2010 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54988 The tribunal upheld the CIT(A)'s order, dismissing the assessee's appeal. It found that the Assessing Officer had valid grounds to initiate proceedings under Section 147, despite procedural irregularities during the survey. The tribunal concluded that the material found during the survey, although inserted subsequently, had a connection with the assessee and could not be ignored. Additionally, the tribunal upheld the application of the Gross Profit rate by the Assessing Officer. Case-Laws Income Tax Thu, 17 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54988