https://www.taxtmi.com/caselaws?id=424303 The Tribunal allowed the assessee's appeals for AY 2012-13 to AY 2018-19, holding that the notice issued under Section 153C was void for lack of jurisdiction, the assessee was denied the opportunity to cross-examine key witnesses, the reliance on retracted statements was unjustified without corroborative evidence, and the addition of alleged unexplained commission income was not substantiated. The Tribunal emphasized the importance of adhering to principles of natural justice and corroborating statements with material evidence. en-us Thu, 28 Apr 2022 00:00:00 +0530 Mon, 27 Jun 2022 10:24:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424303 The Tribunal allowed the assessee's appeals for AY 2012-13 to AY 2018-19, holding that the notice issued under Section 153C was void for lack of jurisdiction, the assessee was denied the opportunity to cross-examine key witnesses, the reliance on retracted statements was unjustified without corroborative evidence, and the addition of alleged unexplained commission income was not substantiated. The Tribunal emphasized the importance of adhering to principles of natural justice and corroborating statements with material evidence. Case-Laws Income Tax Thu, 28 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424303