https://www.taxtmi.com/caselaws?id=405819 The Tribunal allowed the appeal on both grounds, emphasizing the importance of providing a fair opportunity for cross-examination and thorough consideration of documentary evidence before making additions to the income. The appellant succeeded in challenging the addition of undisclosed stock and the disallowance of unaccounted purchases by presenting detailed information, income records, and invoices to support their claims. The Tribunal granted the benefit of doubt to the appellant due to discrepancies in the assessment process and the failure to properly consider the presented documents. en-us Wed, 24 Mar 2021 00:00:00 +0530 Tue, 30 Mar 2021 09:08:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405819 The Tribunal allowed the appeal on both grounds, emphasizing the importance of providing a fair opportunity for cross-examination and thorough consideration of documentary evidence before making additions to the income. The appellant succeeded in challenging the addition of undisclosed stock and the disallowance of unaccounted purchases by presenting detailed information, income records, and invoices to support their claims. The Tribunal granted the benefit of doubt to the appellant due to discrepancies in the assessment process and the failure to properly consider the presented documents. Case-Laws Income Tax Wed, 24 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405819