https://www.taxtmi.com/caselaws?id=388507 The Tribunal acknowledged the violation of principles of natural justice due to incorrect addresses on notices issued under section 133(6) of the Income Tax Act. The appellant's contention regarding non-confrontation on undelivered notices was upheld, emphasizing the importance of providing an opportunity to address such issues. The addition of unexplained cash credit under section 68 was remanded to the AO for a fresh decision, allowing the appellant to produce necessary evidence. The Tribunal highlighted the need for proper evidence presentation and remanded the matter for a fresh assessment by the AO, impacting the total income and tax liability determination. en-us Thu, 14 Nov 2019 00:00:00 +0530 Sat, 16 Nov 2019 16:15:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388507 The Tribunal acknowledged the violation of principles of natural justice due to incorrect addresses on notices issued under section 133(6) of the Income Tax Act. The appellant's contention regarding non-confrontation on undelivered notices was upheld, emphasizing the importance of providing an opportunity to address such issues. The addition of unexplained cash credit under section 68 was remanded to the AO for a fresh decision, allowing the appellant to produce necessary evidence. The Tribunal highlighted the need for proper evidence presentation and remanded the matter for a fresh assessment by the AO, impacting the total income and tax liability determination. Case-Laws Income Tax Thu, 14 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388507