https://www.taxtmi.com/caselaws?id=430044 The Tribunal allowed the appeal filed by the assessee, deleting the additions of Rs. 23,23,696/- under Section 68 and Rs. 1,45,421/- under Section 69C of the Income Tax Act. The Tribunal concluded that the lower authorities erred in confirming the additions, citing the lack of cogent evidence against the assessee and the denial of cross-examination opportunities, thus emphasizing the principles of natural justice. en-us Tue, 18 Oct 2022 00:00:00 +0530 Thu, 10 Nov 2022 09:06:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430044 The Tribunal allowed the appeal filed by the assessee, deleting the additions of Rs. 23,23,696/- under Section 68 and Rs. 1,45,421/- under Section 69C of the Income Tax Act. The Tribunal concluded that the lower authorities erred in confirming the additions, citing the lack of cogent evidence against the assessee and the denial of cross-examination opportunities, thus emphasizing the principles of natural justice. Case-Laws Income Tax Tue, 18 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430044