https://www.taxtmi.com/caselaws?id=417021 The Tribunal allowed the appeals of the assessee, holding that the additions made under Section 68 were not justified as the assessee provided sufficient evidence. The validity of the notice under Section 153A was upheld, compliance with Section 153D was deemed satisfactory, and the charging of interest under Sections 234A, 234B, and 234C was indirectly addressed through the deletion of additions. The Tribunal's decision was based on a comprehensive analysis of facts, evidence, and relevant case law, providing consequential relief to the assessee. en-us Wed, 12 Jan 2022 00:00:00 +0530 Wed, 12 Jan 2022 19:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417021 The Tribunal allowed the appeals of the assessee, holding that the additions made under Section 68 were not justified as the assessee provided sufficient evidence. The validity of the notice under Section 153A was upheld, compliance with Section 153D was deemed satisfactory, and the charging of interest under Sections 234A, 234B, and 234C was indirectly addressed through the deletion of additions. The Tribunal's decision was based on a comprehensive analysis of facts, evidence, and relevant case law, providing consequential relief to the assessee. Case-Laws Income Tax Wed, 12 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417021