https://www.taxtmi.com/caselaws?id=402128 The Tribunal partly allowed the appeal, upholding the validity of the notice u/s. 148 despite approval by the Additional Commissioner instead of the Joint Commissioner. The addition of unexplained opening capital was remanded for verification due to unconsidered investments, and the unexplained investment in a flat was deemed adequately explained, resulting in the deletion of the addition. en-us Wed, 16 Dec 2020 00:00:00 +0530 Thu, 24 Dec 2020 11:23:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402128 The Tribunal partly allowed the appeal, upholding the validity of the notice u/s. 148 despite approval by the Additional Commissioner instead of the Joint Commissioner. The addition of unexplained opening capital was remanded for verification due to unconsidered investments, and the unexplained investment in a flat was deemed adequately explained, resulting in the deletion of the addition. Case-Laws Income Tax Wed, 16 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402128