https://www.taxtmi.com/caselaws?id=403921 The Tribunal upheld the assessment under Section 144 despite the appellant's challenge on the grounds of improper notice under Section 148. The appeal was partially allowed, limiting the addition to unexplained cash deposits. The main dispute centered on the appellant's failure to substantiate cash deposits in the bank account, directing the appellant to provide documentary evidence for reevaluation. The judgment emphasized the importance of supporting claims with proper documentation in income tax assessments, without addressing all issues raised in the appeal grounds. en-us Tue, 29 Dec 2020 00:00:00 +0530 Thu, 11 Feb 2021 06:11:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403921 The Tribunal upheld the assessment under Section 144 despite the appellant's challenge on the grounds of improper notice under Section 148. The appeal was partially allowed, limiting the addition to unexplained cash deposits. The main dispute centered on the appellant's failure to substantiate cash deposits in the bank account, directing the appellant to provide documentary evidence for reevaluation. The judgment emphasized the importance of supporting claims with proper documentation in income tax assessments, without addressing all issues raised in the appeal grounds. Case-Laws Income Tax Tue, 29 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403921