https://www.taxtmi.com/caselaws?id=384792 The Tribunal dismissed all three appeals filed by the revenue, upholding the CIT(A)'s order to delete the additions made under Section 68 and validating the reassessment proceedings initiated under Section 148. The Tribunal emphasized the importance of providing the assessee an opportunity to cross-examine witnesses and the necessity for the AO to gather substantive evidence when making additions under Section 68. en-us Wed, 03 Apr 2019 00:00:00 +0530 Fri, 23 Aug 2019 07:30:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384792 The Tribunal dismissed all three appeals filed by the revenue, upholding the CIT(A)'s order to delete the additions made under Section 68 and validating the reassessment proceedings initiated under Section 148. The Tribunal emphasized the importance of providing the assessee an opportunity to cross-examine witnesses and the necessity for the AO to gather substantive evidence when making additions under Section 68. Case-Laws Income Tax Wed, 03 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384792