https://www.taxtmi.com/caselaws?id=57842 The appeals filed by the assessees were allowed, and all additions made by the AO were deleted. The Tribunal found that the AO failed to properly examine objections, provide opportunities for cross-examination, relied on unregistered valuation reports, and lacked incriminating evidence to support the additions. en-us Fri, 30 Jul 2004 00:00:00 +0530 Mon, 13 Dec 2010 19:03:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57842 The appeals filed by the assessees were allowed, and all additions made by the AO were deleted. The Tribunal found that the AO failed to properly examine objections, provide opportunities for cross-examination, relied on unregistered valuation reports, and lacked incriminating evidence to support the additions. Case-Laws Income Tax Fri, 30 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57842