https://www.taxtmi.com/caselaws?id=390310 The Tribunal allowed the assessee's appeals, quashing additions under Section 69C due to lack of corroborative evidence and denial of cross-examination. Assessment proceedings' revival under Section 153A(2) was upheld as legally valid. The Tribunal found additions based on uncorroborated statements and non-assessee seized documents unsustainable, stressing the importance of natural justice principles, including the right to cross-examine witnesses. en-us Mon, 16 Dec 2019 00:00:00 +0530 Sun, 29 Dec 2019 09:40:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390310 The Tribunal allowed the assessee's appeals, quashing additions under Section 69C due to lack of corroborative evidence and denial of cross-examination. Assessment proceedings' revival under Section 153A(2) was upheld as legally valid. The Tribunal found additions based on uncorroborated statements and non-assessee seized documents unsustainable, stressing the importance of natural justice principles, including the right to cross-examine witnesses. Case-Laws Income Tax Mon, 16 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390310