https://www.taxtmi.com/caselaws?id=423849 The Tribunal allowed the appeal partly, deleting the addition of Rs. 10,00,000 to the assessee's income as the AO's doubts were deemed arbitrary and lacking substantial evidence. The Tribunal dismissed the additional ground challenging the assessment proceedings' validity under Section 153D as academic, having already granted relief on the main issue. en-us Mon, 13 Jun 2022 00:00:00 +0530 Mon, 30 Mar 2026 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423849 The Tribunal allowed the appeal partly, deleting the addition of Rs. 10,00,000 to the assessee's income as the AO's doubts were deemed arbitrary and lacking substantial evidence. The Tribunal dismissed the additional ground challenging the assessment proceedings' validity under Section 153D as academic, having already granted relief on the main issue. Case-Laws Income Tax Mon, 13 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423849