https://www.taxtmi.com/caselaws?id=396231 The Tribunal allowed the appeal, setting aside lower authorities' orders and deleting the entire addition of Rs. 32,50,000. The reassessment proceedings were flawed due to lack of evidence and cross-examination, with no material justifying the addition. The Tribunal emphasized the Revenue's failure to prove the payment, ultimately leading to the deletion of the addition. The issue of reopening the assessment was considered academic after the deletion of the addition on merits. en-us Thu, 18 Jun 2020 00:00:00 +0530 Fri, 26 Jun 2020 09:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396231 The Tribunal allowed the appeal, setting aside lower authorities' orders and deleting the entire addition of Rs. 32,50,000. The reassessment proceedings were flawed due to lack of evidence and cross-examination, with no material justifying the addition. The Tribunal emphasized the Revenue's failure to prove the payment, ultimately leading to the deletion of the addition. The issue of reopening the assessment was considered academic after the deletion of the addition on merits. Case-Laws Income Tax Thu, 18 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396231