https://www.taxtmi.com/caselaws?id=412452 The Tribunal directed the matter to the AO for fresh adjudication, granting the assessee an opportunity to substantiate their case. The AO was instructed to delete double additions, apply the proviso to section 68, and decide the issue fairly. All appeals by the assessee were allowed for statistical purposes. en-us Fri, 03 Sep 2021 00:00:00 +0530 Fri, 17 Sep 2021 20:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412452 The Tribunal directed the matter to the AO for fresh adjudication, granting the assessee an opportunity to substantiate their case. The AO was instructed to delete double additions, apply the proviso to section 68, and decide the issue fairly. All appeals by the assessee were allowed for statistical purposes. Case-Laws Income Tax Fri, 03 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412452