ITAT deletes addition made merely on estimate basis

Ramavtar Vs ITO (ITAT Delhi)

I have heard both the parties and perused the records especially the orders passed by the revenue authorities alongwith the documentary evidences filed by the assessee in support of his claim before the lower authorities. I am of the view that as per the order of the ld. CIT(A) the gross receipt in the year in dispute is  29,25,000/- and not Rs. 54,36,200/- as claimed by the assessee. Ld.CIT(A) has rightly corrected the mistake, but I am of the view that keeping in view of the evidences filed b

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