https://www.taxtmi.com/caselaws?id=273307 The Tribunal allowed the appeal, finding the reopening of assessment under Section 148 invalid due to the Assessing Officer's lack of independent assessment. Consequently, the Tribunal did not address the addition of Rs. 11,25,000 as unexplained cash credit under Section 68, as the primary issue's resolution made it unnecessary to consider the merits of the addition. en-us Mon, 31 Jul 2017 00:00:00 +0530 Fri, 15 Jun 2018 17:11:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273307 The Tribunal allowed the appeal, finding the reopening of assessment under Section 148 invalid due to the Assessing Officer's lack of independent assessment. Consequently, the Tribunal did not address the addition of Rs. 11,25,000 as unexplained cash credit under Section 68, as the primary issue's resolution made it unnecessary to consider the merits of the addition. Case-Laws Income Tax Mon, 31 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273307