https://www.taxtmi.com/caselaws?id=413307 The tribunal dismissed the challenges to the reopening of the assessment and the non-provision of backup data. Allegations of haste in passing the order were rejected as the assessee was given a fair opportunity. Regarding the addition of alleged on-money, the tribunal found insufficient evidence and lack of cross-examination, leading to the deletion of the addition. The appeal was partly allowed, and the addition of Rs. 1,05,97,720/- was removed. en-us Wed, 06 Oct 2021 00:00:00 +0530 Fri, 08 Oct 2021 08:21:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413307 The tribunal dismissed the challenges to the reopening of the assessment and the non-provision of backup data. Allegations of haste in passing the order were rejected as the assessee was given a fair opportunity. Regarding the addition of alleged on-money, the tribunal found insufficient evidence and lack of cross-examination, leading to the deletion of the addition. The appeal was partly allowed, and the addition of Rs. 1,05,97,720/- was removed. Case-Laws Income Tax Wed, 06 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413307