https://www.taxtmi.com/caselaws?id=431897 The Tribunal allowed the appeal, deleting the addition of Rs. 6,00,000 made under section 69A of the Income Tax Act. The delay in filing the appeal due to the Covid-19 pandemic was condoned, and the appeal was admitted for adjudication. The authorities failed to discharge their onus, and the ld. CIT(A) was found to have erred in changing the provision of law without specific notice to the assessee. The order was pronounced on 21st December 2022 in Chennai. en-us Wed, 21 Dec 2022 00:00:00 +0530 Fri, 23 Dec 2022 09:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431897 The Tribunal allowed the appeal, deleting the addition of Rs. 6,00,000 made under section 69A of the Income Tax Act. The delay in filing the appeal due to the Covid-19 pandemic was condoned, and the appeal was admitted for adjudication. The authorities failed to discharge their onus, and the ld. CIT(A) was found to have erred in changing the provision of law without specific notice to the assessee. The order was pronounced on 21st December 2022 in Chennai. Case-Laws Income Tax Wed, 21 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431897