https://www.taxtmi.com/caselaws?id=174837 The Tribunal upheld the re-opening of the assessment under Sections 147 and 148 of the Income-tax Act, 1961, and the addition of unexplained investment under Section 69. The Tribunal found that there was sufficient material for the reassessment and that the addition of unexplained investment was justified based on the documentary evidence and witness statements. The appeals filed by the assessees were dismissed. en-us Thu, 17 Nov 2011 00:00:00 +0530 Fri, 23 Oct 2015 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174837 The Tribunal upheld the re-opening of the assessment under Sections 147 and 148 of the Income-tax Act, 1961, and the addition of unexplained investment under Section 69. The Tribunal found that there was sufficient material for the reassessment and that the addition of unexplained investment was justified based on the documentary evidence and witness statements. The appeals filed by the assessees were dismissed. Case-Laws Income Tax Thu, 17 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174837