https://www.taxtmi.com/caselaws?id=300895 The Tribunal upheld the CIT(A)'s decision to delete additions under Sections 69A and 69C of the Income-tax Act, based on lack of evidence and unreliable statements. The Tribunal also rejected Revenue's claims of Rule 46A violations and inadmissibility of appeals against protective assessments. The issue of payment through a debit card was remitted to the AO for further investigation, while cross objections by the assessee were dismissed. en-us Mon, 09 Jan 2017 00:00:00 +0530 Thu, 03 Mar 2022 06:47:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300895 The Tribunal upheld the CIT(A)'s decision to delete additions under Sections 69A and 69C of the Income-tax Act, based on lack of evidence and unreliable statements. The Tribunal also rejected Revenue's claims of Rule 46A violations and inadmissibility of appeals against protective assessments. The issue of payment through a debit card was remitted to the AO for further investigation, while cross objections by the assessee were dismissed. Case-Laws Income Tax Mon, 09 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300895