https://www.taxtmi.com/caselaws?id=198786 The Tribunal dismissed the Revenue's appeals, upheld the deletion of additions under Sections 68 and 69C, and allowed the assessee's cross-objections. It found the notice under Section 153C invalid due to lack of specifics, rendering the assessment order void. The Tribunal criticized the AO for ignoring submissions and evidence, emphasizing the need for concrete evidence in tax assessments and adherence to principles of natural justice. en-us Fri, 11 Aug 2017 00:00:00 +0530 Fri, 09 Feb 2018 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198786 The Tribunal dismissed the Revenue's appeals, upheld the deletion of additions under Sections 68 and 69C, and allowed the assessee's cross-objections. It found the notice under Section 153C invalid due to lack of specifics, rendering the assessment order void. The Tribunal criticized the AO for ignoring submissions and evidence, emphasizing the need for concrete evidence in tax assessments and adherence to principles of natural justice. Case-Laws Income Tax Fri, 11 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198786