https://www.taxtmi.com/caselaws?id=431378 The Tribunal upheld the validity of the assessment reopening under section 147 of the Income Tax Act based on incriminating evidence. However, it directed the deletion of the Rs. 3.85 lakh addition to the assessee's income for a flat purchase due to lack of opportunity for cross-examination, partly allowing the assessee's appeal. en-us Fri, 09 Dec 2022 00:00:00 +0530 Mon, 12 Dec 2022 06:09:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431378 The Tribunal upheld the validity of the assessment reopening under section 147 of the Income Tax Act based on incriminating evidence. However, it directed the deletion of the Rs. 3.85 lakh addition to the assessee's income for a flat purchase due to lack of opportunity for cross-examination, partly allowing the assessee's appeal. Case-Laws Income Tax Fri, 09 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431378