https://www.taxtmi.com/caselaws?id=421053 The Tribunal dismissed the appeal, upholding the order of the CIT(A)-11, Bangalore for AY 2012-13. It found no violation of natural justice in the proceedings, as the CIT(A) provided ample hearing opportunities and considered all arguments. Regarding the addition of Rs. 89,500 towards sundry payments, the Tribunal upheld the decision to disallow the amount, citing incriminating evidence of cash payments without proper business purpose justification. The Tribunal deemed the explanations regarding sundry payments evasive and non-committal, ultimately dismissing the appeal by the assessee. en-us Mon, 04 Apr 2022 00:00:00 +0530 Sat, 16 Apr 2022 08:11:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421053 The Tribunal dismissed the appeal, upholding the order of the CIT(A)-11, Bangalore for AY 2012-13. It found no violation of natural justice in the proceedings, as the CIT(A) provided ample hearing opportunities and considered all arguments. Regarding the addition of Rs. 89,500 towards sundry payments, the Tribunal upheld the decision to disallow the amount, citing incriminating evidence of cash payments without proper business purpose justification. The Tribunal deemed the explanations regarding sundry payments evasive and non-committal, ultimately dismissing the appeal by the assessee. Case-Laws Income Tax Mon, 04 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421053