https://www.taxtmi.com/caselaws?id=412513 The Tribunal allowed all appeals filed by the assessee, ruling the additions under Section 68 and commission invalid due to lack of incriminating evidence. The approval under Section 153D was declared void for lack of application of mind. The Tribunal stressed the importance of proper evidence evaluation and adherence to principles of natural justice. en-us Fri, 17 Sep 2021 00:00:00 +0530 Mon, 20 Sep 2021 10:31:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412513 The Tribunal allowed all appeals filed by the assessee, ruling the additions under Section 68 and commission invalid due to lack of incriminating evidence. The approval under Section 153D was declared void for lack of application of mind. The Tribunal stressed the importance of proper evidence evaluation and adherence to principles of natural justice. Case-Laws Income Tax Fri, 17 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412513