https://www.taxtmi.com/caselaws?id=410638 The appeals were filed against the Commissioner of Income Tax's orders adding unexplained investments to the appellant's income for the assessment year 2012-13. The Commissioner confirmed the addition based on third-party statements without allowing cross-examination. The tribunal emphasized the need for a fair opportunity to rebut evidence and remanded the matter for a fresh assessment, stressing the importance of judicial scrutiny and adherence to legal principles. Both appeals were partially allowed for statistical purposes, underscoring the significance of fair procedures in income additions. The decision was rendered on July 29, 2021. en-us Thu, 29 Jul 2021 00:00:00 +0530 Fri, 06 Aug 2021 09:13:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410638 The appeals were filed against the Commissioner of Income Tax's orders adding unexplained investments to the appellant's income for the assessment year 2012-13. The Commissioner confirmed the addition based on third-party statements without allowing cross-examination. The tribunal emphasized the need for a fair opportunity to rebut evidence and remanded the matter for a fresh assessment, stressing the importance of judicial scrutiny and adherence to legal principles. Both appeals were partially allowed for statistical purposes, underscoring the significance of fair procedures in income additions. The decision was rendered on July 29, 2021. Case-Laws Income Tax Thu, 29 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410638