https://www.taxtmi.com/caselaws?id=235604 The Tribunal confirmed the CIT (A)'s decision to delete additions made under Section 69A of the IT Act for the assessment years in question, as the department failed to provide substantial evidence against the assessee. The reassessment proceedings under Section 147 were indirectly deemed unjustified, with the appeals by the department dismissed. The Tribunal emphasized the need for the AO to provide the assessee with a fair opportunity to cross-examine concerned persons and gather corroborative evidence before making additions. en-us Wed, 17 Jul 2013 00:00:00 +0530 Fri, 26 Jul 2013 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235604 The Tribunal confirmed the CIT (A)'s decision to delete additions made under Section 69A of the IT Act for the assessment years in question, as the department failed to provide substantial evidence against the assessee. The reassessment proceedings under Section 147 were indirectly deemed unjustified, with the appeals by the department dismissed. The Tribunal emphasized the need for the AO to provide the assessee with a fair opportunity to cross-examine concerned persons and gather corroborative evidence before making additions. Case-Laws Income Tax Wed, 17 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235604