https://www.taxtmi.com/caselaws?id=395481 The Tribunal upheld the validity of reopening the assessment under Section 148 of the Income Tax Act, 1961, confirming the addition of commission income based on clear evidence. However, it found a lack of application of mind by the Assessing Officer in adding other alleged escaped incomes, leading to the deletion of those additions. The appeals were partly allowed, affirming the commission income addition and removing other unwarranted additions. en-us Thu, 21 May 2020 00:00:00 +0530 Sat, 23 May 2020 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395481 The Tribunal upheld the validity of reopening the assessment under Section 148 of the Income Tax Act, 1961, confirming the addition of commission income based on clear evidence. However, it found a lack of application of mind by the Assessing Officer in adding other alleged escaped incomes, leading to the deletion of those additions. The appeals were partly allowed, affirming the commission income addition and removing other unwarranted additions. Case-Laws Income Tax Thu, 21 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395481