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    <title>2017 (11) TMI 1596 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the reopening of the assessment based on information from the search wing but set aside the addition of Rs. 1 crore as &#039;on money&#039; due to the failure to provide seized materials and allow cross-examination. The matter was remitted back to the Assessing Officer with directions to rectify the procedural errors. The appeal was allowed for statistical purposes.</description>
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      <description>The Tribunal upheld the reopening of the assessment based on information from the search wing but set aside the addition of Rs. 1 crore as &#039;on money&#039; due to the failure to provide seized materials and allow cross-examination. The matter was remitted back to the Assessing Officer with directions to rectify the procedural errors. The appeal was allowed for statistical purposes.</description>
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