https://www.taxtmi.com/caselaws?id=353925 The Tribunal upheld the Commissioner of Income Tax (Appeals)' findings in all aspects of the case. The reopening of the case under Section 148 was deemed valid, the addition of Rs. 13,04,274 as unexplained income was confirmed, and the denial of cross-examination was not considered prejudicial. The addition under Section 68/69 was justified, and genuine share transactions were correctly treated as accommodation entries. As a result, the appeal by the assessee was dismissed. en-us Wed, 03 Jan 2018 00:00:00 +0530 Wed, 10 Apr 2019 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353925 The Tribunal upheld the Commissioner of Income Tax (Appeals)' findings in all aspects of the case. The reopening of the case under Section 148 was deemed valid, the addition of Rs. 13,04,274 as unexplained income was confirmed, and the denial of cross-examination was not considered prejudicial. The addition under Section 68/69 was justified, and genuine share transactions were correctly treated as accommodation entries. As a result, the appeal by the assessee was dismissed. Case-Laws Income Tax Wed, 03 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353925