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    <title>2004 (12) TMI 298 - ITAT AMRITSAR</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision to delete the addition of Rs. 5.69 lakhs for undisclosed investment in IVPs and the addition of Rs. 3,52,600 for the difference in FDRs. The Tribunal emphasized the lack of concrete evidence supporting the existence of undisclosed investments and additional FDRs beyond what was found during the search. As a result, the appeal by the Revenue was dismissed, affirming the deletions made by the CIT(A) regarding both issues.</description>
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      <title>2004 (12) TMI 298 - ITAT AMRITSAR</title>
      <link>https://www.taxtmi.com/caselaws?id=57317</link>
      <description>The Tribunal upheld the CIT(A)&#039;s decision to delete the addition of Rs. 5.69 lakhs for undisclosed investment in IVPs and the addition of Rs. 3,52,600 for the difference in FDRs. The Tribunal emphasized the lack of concrete evidence supporting the existence of undisclosed investments and additional FDRs beyond what was found during the search. As a result, the appeal by the Revenue was dismissed, affirming the deletions made by the CIT(A) regarding both issues.</description>
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      <pubDate>Thu, 30 Dec 2004 00:00:00 +0530</pubDate>
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