https://www.taxtmi.com/caselaws?id=392328 The Tribunal partly allowed the appeals, finding violations of natural justice and unjustified additions under section 68. It upheld the validity of assessment reopening under section 147 but directed deletion of the additions. The decision stressed the need for independent verification by the AO and providing cross-examination when requested by the assessee. en-us Tue, 22 Oct 2019 00:00:00 +0530 Tue, 18 Feb 2020 12:06:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392328 The Tribunal partly allowed the appeals, finding violations of natural justice and unjustified additions under section 68. It upheld the validity of assessment reopening under section 147 but directed deletion of the additions. The decision stressed the need for independent verification by the AO and providing cross-examination when requested by the assessee. Case-Laws Income Tax Tue, 22 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392328