https://www.taxtmi.com/caselaws?id=275568 The Tribunal allowed the appeals, quashing the reassessment orders under Section 148 and deleting the additions made by the AO. Emphasizing the need for proper evidence and procedural fairness, the Tribunal held that suspicion alone cannot replace evidence. The decisions in favor of the assessee were consistent across different assessment years, leading to the allowance of all five appeals. en-us Tue, 07 Mar 2017 00:00:00 +0530 Tue, 09 Oct 2018 06:49:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275568 The Tribunal allowed the appeals, quashing the reassessment orders under Section 148 and deleting the additions made by the AO. Emphasizing the need for proper evidence and procedural fairness, the Tribunal held that suspicion alone cannot replace evidence. The decisions in favor of the assessee were consistent across different assessment years, leading to the allowance of all five appeals. Case-Laws Income Tax Tue, 07 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275568