https://www.taxtmi.com/caselaws?id=416155 The Tribunal upheld the initiation of assessment proceedings under Section 147 read with Section 148 and directed the deletion of additions made under Sections 68 and 69 for the assessment years 2006-07 to 2009-10. The Tribunal found that the amounts in question were part of the imprest account and had already been considered in proceedings before the Settlement Commission. As a result, the appeals were partly allowed. en-us Mon, 15 Nov 2021 00:00:00 +0530 Wed, 22 Dec 2021 07:50:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416155 The Tribunal upheld the initiation of assessment proceedings under Section 147 read with Section 148 and directed the deletion of additions made under Sections 68 and 69 for the assessment years 2006-07 to 2009-10. The Tribunal found that the amounts in question were part of the imprest account and had already been considered in proceedings before the Settlement Commission. As a result, the appeals were partly allowed. Case-Laws Income Tax Mon, 15 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416155