https://www.taxtmi.com/caselaws?id=432189 The appeal was allowed for statistical purposes due to the delay in filing being condoned because of the Covid-19 pandemic. The challenge against the AO's jurisdiction under section 147 was not pursued. The addition made under section 69A was upheld by the CIT(A) due to lack of proper replies and evidence from the assessee. The Tribunal remanded the matter to the AO for fresh verification, emphasizing the importance of providing adequate evidence during assessment proceedings and complying with procedural requirements. en-us Tue, 25 Oct 2022 00:00:00 +0530 Fri, 30 Dec 2022 09:53:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432189 The appeal was allowed for statistical purposes due to the delay in filing being condoned because of the Covid-19 pandemic. The challenge against the AO's jurisdiction under section 147 was not pursued. The addition made under section 69A was upheld by the CIT(A) due to lack of proper replies and evidence from the assessee. The Tribunal remanded the matter to the AO for fresh verification, emphasizing the importance of providing adequate evidence during assessment proceedings and complying with procedural requirements. Case-Laws Income Tax Tue, 25 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432189