https://www.taxtmi.com/caselaws?id=357755 The Tribunal allowed the appeal, emphasizing the importance of providing a fair opportunity to the assessee and considering all relevant evidence in cases involving additions under section 68 of the Income Tax Act. The judgment highlighted the necessity of thorough examination and compliance with procedural requirements to establish the genuineness of transactions and sources of funds. The matter was set aside, directing the Assessing Officer to complete the assessment afresh with proper opportunity for the assessee and consideration of all relevant evidence. en-us Wed, 21 Mar 2018 00:00:00 +0530 Thu, 29 Mar 2018 11:07:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357755 The Tribunal allowed the appeal, emphasizing the importance of providing a fair opportunity to the assessee and considering all relevant evidence in cases involving additions under section 68 of the Income Tax Act. The judgment highlighted the necessity of thorough examination and compliance with procedural requirements to establish the genuineness of transactions and sources of funds. The matter was set aside, directing the Assessing Officer to complete the assessment afresh with proper opportunity for the assessee and consideration of all relevant evidence. Case-Laws Income Tax Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357755