https://www.taxtmi.com/caselaws?id=425581 The Tribunal upheld the legality of reopening the assessment under section 148 but ruled against the additions under section 68 of the Income Tax Act. The Tribunal directed the Assessing Officer to delete the additions for both assessment years, emphasizing the importance of providing an opportunity for cross-examination to uphold principles of natural justice. en-us Tue, 28 Jun 2022 00:00:00 +0530 Wed, 27 Jul 2022 08:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425581 The Tribunal upheld the legality of reopening the assessment under section 148 but ruled against the additions under section 68 of the Income Tax Act. The Tribunal directed the Assessing Officer to delete the additions for both assessment years, emphasizing the importance of providing an opportunity for cross-examination to uphold principles of natural justice. Case-Laws Income Tax Tue, 28 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425581