https://www.taxtmi.com/caselaws?id=279263 The Tribunal allowed the assessee another chance to provide evidence to support the claim of receiving Rs. 5,00,000 as undisclosed income. The issue of non-issuance of a mandatory notice u/s.143(2) was remitted back to the CIT(A) for consideration. The Tribunal also directed a review of the time-barred nature of the appeal and assessment, emphasizing procedural aspects. Regarding substantive additions of Rs. 9,09,81,425, the Tribunal upheld the need for the assessee to substantiate claims but remitted the issue for further consideration due to procedural irregularities. The decision highlighted the importance of procedural compliance and fair opportunities for the assessee. en-us Fri, 20 Jan 2017 00:00:00 +0530 Mon, 11 Mar 2019 06:17:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279263 The Tribunal allowed the assessee another chance to provide evidence to support the claim of receiving Rs. 5,00,000 as undisclosed income. The issue of non-issuance of a mandatory notice u/s.143(2) was remitted back to the CIT(A) for consideration. The Tribunal also directed a review of the time-barred nature of the appeal and assessment, emphasizing procedural aspects. Regarding substantive additions of Rs. 9,09,81,425, the Tribunal upheld the need for the assessee to substantiate claims but remitted the issue for further consideration due to procedural irregularities. The decision highlighted the importance of procedural compliance and fair opportunities for the assessee. Case-Laws Income Tax Fri, 20 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279263