https://www.taxtmi.com/caselaws?id=339768 The High Court allowed the amendment in Tax Appeal No. 94 of 2017 and addressed multiple Tax Appeals arising from a common judgment by the Income Tax Appellate Tribunal for different assessment years. The Court upheld the deletion of additions made under Section 69B of the Income-tax Act, emphasizing the lack of cross-examination opportunity for the assessee. Additionally, the Court affirmed the deletion of an addition in a partnership firm case to avoid double taxation issues with individual partners, ultimately dismissing the Tax Appeals filed by the Revenue. en-us Wed, 22 Feb 2017 00:00:00 +0530 Tue, 07 Mar 2017 09:47:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339768 The High Court allowed the amendment in Tax Appeal No. 94 of 2017 and addressed multiple Tax Appeals arising from a common judgment by the Income Tax Appellate Tribunal for different assessment years. The Court upheld the deletion of additions made under Section 69B of the Income-tax Act, emphasizing the lack of cross-examination opportunity for the assessee. Additionally, the Court affirmed the deletion of an addition in a partnership firm case to avoid double taxation issues with individual partners, ultimately dismissing the Tax Appeals filed by the Revenue. Case-Laws Income Tax Wed, 22 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339768