The Deputy Commissioner Of Income Tax, ... vs Mr. Mohammed Ameer, Udupi on 25 August, 2020
In the case of A. CIT v. Ravi Agricultural Industries ([2009] 117
ITD 338 (Agra)), it was held by the Tribunal that the Commissioner
rightly deleted the additions of the AO, and held that when the Partner
had retracted the statement, the AO was to bring relevant cogent material
in order to substantiate the additions.