https://www.taxtmi.com/caselaws?id=424045 The Tribunal partially allowed the appeal, deleting additions made under Section 69A and Section 69C while upholding the legality of the assessment reopening under Section 147 of the Income Tax Act. The Tribunal found the reassessment justified based on unexplained cash deposits but concluded that the additions under Sections 69A and 69C were unwarranted due to insufficient consideration of explanations and evidence provided by the appellant. en-us Thu, 09 Jun 2022 00:00:00 +0530 Sat, 18 Jun 2022 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424045 The Tribunal partially allowed the appeal, deleting additions made under Section 69A and Section 69C while upholding the legality of the assessment reopening under Section 147 of the Income Tax Act. The Tribunal found the reassessment justified based on unexplained cash deposits but concluded that the additions under Sections 69A and 69C were unwarranted due to insufficient consideration of explanations and evidence provided by the appellant. Case-Laws Income Tax Thu, 09 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424045