https://www.taxtmi.com/caselaws?id=369330 The tribunal dismissed the Miscellaneous Application seeking rectification of alleged mistakes in the order, stating the original decision was well-reasoned. The issue of additions under Section 69A was remanded to the Assessing Officer for denovo determination based on incriminating evidence. The tribunal upheld the validity of the assessment reopening under Section 147, emphasizing the need for proper disclosure of reasons and materials to the assessee. It directed the AO to provide documents for cross-examination to uphold principles of natural justice. The decision aimed to ensure a fair process and substantial justice for both parties. en-us Tue, 23 Oct 2018 00:00:00 +0530 Thu, 25 Oct 2018 08:45:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369330 The tribunal dismissed the Miscellaneous Application seeking rectification of alleged mistakes in the order, stating the original decision was well-reasoned. The issue of additions under Section 69A was remanded to the Assessing Officer for denovo determination based on incriminating evidence. The tribunal upheld the validity of the assessment reopening under Section 147, emphasizing the need for proper disclosure of reasons and materials to the assessee. It directed the AO to provide documents for cross-examination to uphold principles of natural justice. The decision aimed to ensure a fair process and substantial justice for both parties. Case-Laws Income Tax Tue, 23 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369330