https://www.taxtmi.com/caselaws?id=260330 The Tribunal held that the reassessment proceedings initiated under Section 147 of the Income Tax Act were void due to procedural lapses and lack of proper evidence. The additions made under Section 69 were also deemed unjustified as they were based on unsubstantiated information and lacked procedural fairness. The appeals filed by the Department were dismissed, and the CIT(A)'s decision to delete the additions was upheld. en-us Wed, 19 Mar 2014 00:00:00 +0530 Tue, 09 Jun 2015 07:27:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260330 The Tribunal held that the reassessment proceedings initiated under Section 147 of the Income Tax Act were void due to procedural lapses and lack of proper evidence. The additions made under Section 69 were also deemed unjustified as they were based on unsubstantiated information and lacked procedural fairness. The appeals filed by the Department were dismissed, and the CIT(A)'s decision to delete the additions was upheld. Case-Laws Income Tax Wed, 19 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260330