https://www.taxtmi.com/caselaws?id=381466 The Tribunal partly allowed the appeal for statistical purposes, restoring the issues related to the addition under Section 68 and the related commission expenses to the AO for fresh adjudication. The reassessment proceedings under Section 147 were upheld, and the levy of interest under Sections 234A, 234B, and 234C was confirmed as mandatory and consequential. The penalty proceedings under Section 271(1)(c) were not addressed in the current appeal. en-us Fri, 07 Jun 2019 00:00:00 +0530 Wed, 12 Jun 2019 06:49:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381466 The Tribunal partly allowed the appeal for statistical purposes, restoring the issues related to the addition under Section 68 and the related commission expenses to the AO for fresh adjudication. The reassessment proceedings under Section 147 were upheld, and the levy of interest under Sections 234A, 234B, and 234C was confirmed as mandatory and consequential. The penalty proceedings under Section 271(1)(c) were not addressed in the current appeal. Case-Laws Income Tax Fri, 07 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381466