https://www.taxtmi.com/caselaws?id=175258 The Tribunal dismissed both the assessee and revenue's appeals, upholding the CIT(A)'s decisions regarding the validity of proceedings under sections 147/148 and the deletion of additions under section 69A. The reassessment under section 147 was deemed valid, as objections raised by the appellant were not considered sufficient to challenge the proceedings. The addition under section 69A was deleted due to lack of evidence and failure to provide an opportunity for cross-examination, with the Tribunal finding no justification for the addition. en-us Thu, 17 Mar 2011 00:00:00 +0530 Mon, 16 Nov 2015 15:53:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175258 The Tribunal dismissed both the assessee and revenue's appeals, upholding the CIT(A)'s decisions regarding the validity of proceedings under sections 147/148 and the deletion of additions under section 69A. The reassessment under section 147 was deemed valid, as objections raised by the appellant were not considered sufficient to challenge the proceedings. The addition under section 69A was deleted due to lack of evidence and failure to provide an opportunity for cross-examination, with the Tribunal finding no justification for the addition. Case-Laws Income Tax Thu, 17 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175258