https://www.taxtmi.com/caselaws?id=403145 The Tribunal allowed both appeals of the assessee, quashing the reassessment proceedings under Section 147 and deleting the additions made on account of interest on Post Dated Cheques, additional payments, and disallowance under Section 40A(3). The Tribunal emphasized the need for corroborative evidence and rejected assessments based on presumptions and documents not belonging to the assessee. en-us Fri, 15 Jan 2021 00:00:00 +0530 Sat, 03 Apr 2021 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403145 The Tribunal allowed both appeals of the assessee, quashing the reassessment proceedings under Section 147 and deleting the additions made on account of interest on Post Dated Cheques, additional payments, and disallowance under Section 40A(3). The Tribunal emphasized the need for corroborative evidence and rejected assessments based on presumptions and documents not belonging to the assessee. Case-Laws Income Tax Fri, 15 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403145