https://www.taxtmi.com/caselaws?id=396703 The Tribunal found that the assessment order was invalid as the Assessing Officer did not properly examine relevant documents or provide the assessee with the opportunity to cross-examine a key witness. The additions of Rs. 93,34,926/- as bogus sales and Rs. 93,349/- as commission were deemed erroneous due to lack of concrete evidence and reliance on assumptions. Consequently, the Tribunal allowed the appeal, setting aside the assessment order and deleting the additions on 10.07.2020. en-us Fri, 10 Jul 2020 00:00:00 +0530 Thu, 16 Jul 2020 08:15:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396703 The Tribunal found that the assessment order was invalid as the Assessing Officer did not properly examine relevant documents or provide the assessee with the opportunity to cross-examine a key witness. The additions of Rs. 93,34,926/- as bogus sales and Rs. 93,349/- as commission were deemed erroneous due to lack of concrete evidence and reliance on assumptions. Consequently, the Tribunal allowed the appeal, setting aside the assessment order and deleting the additions on 10.07.2020. Case-Laws Income Tax Fri, 10 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396703