https://www.taxtmi.com/caselaws?id=409082 The ITAT upheld the jurisdiction of the assessing officer under section 143(3) r.w.s. 153A of the IT Act based on incriminating material found during a search operation. The denial of cross-examination did not invalidate the assessment as the addition was also supported by the failure to prove the genuineness of work. The enhancement of the assessment order without notice under section 251(2) was deemed justified. The ITAT confirmed the addition of Rs. 125,00,00,000 under section 37(1) due to lack of genuineness of expenditure. The addition of commission was deleted, emphasizing the need for concrete evidence. The appeal was set aside for further verification. en-us Thu, 24 Jun 2021 00:00:00 +0530 Mon, 28 Jun 2021 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409082 The ITAT upheld the jurisdiction of the assessing officer under section 143(3) r.w.s. 153A of the IT Act based on incriminating material found during a search operation. The denial of cross-examination did not invalidate the assessment as the addition was also supported by the failure to prove the genuineness of work. The enhancement of the assessment order without notice under section 251(2) was deemed justified. The ITAT confirmed the addition of Rs. 125,00,00,000 under section 37(1) due to lack of genuineness of expenditure. The addition of commission was deleted, emphasizing the need for concrete evidence. The appeal was set aside for further verification. Case-Laws Income Tax Thu, 24 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409082