https://www.taxtmi.com/caselaws?id=67181 The Tribunal allowed the appeal on merits, deleting the additions of Rs. 46,30,000 and Rs. 44,396. It criticized the CIT(A) for setting aside the assessment for de novo assessment, emphasizing that all relevant materials were already on record. The Tribunal highlighted violations of natural justice, including reliance on material collected behind the assessee's back. It stressed the importance of timely and proper investigations by the Department and upheld the assessee's explanations for unexplained cash and silver articles, leading to the deletions of the additions. en-us Thu, 26 Feb 2004 00:00:00 +0530 Wed, 09 Mar 2011 13:40:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67181 The Tribunal allowed the appeal on merits, deleting the additions of Rs. 46,30,000 and Rs. 44,396. It criticized the CIT(A) for setting aside the assessment for de novo assessment, emphasizing that all relevant materials were already on record. The Tribunal highlighted violations of natural justice, including reliance on material collected behind the assessee's back. It stressed the importance of timely and proper investigations by the Department and upheld the assessee's explanations for unexplained cash and silver articles, leading to the deletions of the additions. Case-Laws Income Tax Thu, 26 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67181