https://www.taxtmi.com/caselaws?id=58706 The Tribunal upheld the AAC's decisions in dismissing the Departmental appeals. It supported the AAC's direction to accept book results for the assessment years 1971-72 and 1974-75, citing violations of natural justice and legal principles by the ITO. Additionally, the Tribunal agreed with the AAC's allowance of claims for loss of goods in transit for both assessment years, based on the evidence presented by the assessee and the failure of the Departmental representative to effectively challenge the AAC's findings. en-us Thu, 14 Sep 1978 00:00:00 +0530 Tue, 21 Dec 2010 16:24:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58706 The Tribunal upheld the AAC's decisions in dismissing the Departmental appeals. It supported the AAC's direction to accept book results for the assessment years 1971-72 and 1974-75, citing violations of natural justice and legal principles by the ITO. Additionally, the Tribunal agreed with the AAC's allowance of claims for loss of goods in transit for both assessment years, based on the evidence presented by the assessee and the failure of the Departmental representative to effectively challenge the AAC's findings. Case-Laws Income Tax Thu, 14 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58706