https://www.taxtmi.com/caselaws?id=435519 The Tribunal held that the addition of Rs. 4.50 crores under Section 69A of the Income Tax Act was unjustified as the assessee had declared the income under the PMGKY Scheme, paid taxes, and met all scheme requirements. The Tribunal deemed the orders under Sections 154 and 263 invalid, directing deletion of the addition under Section 69A. All appeals by the assessee were allowed. en-us Wed, 02 Nov 2022 00:00:00 +0530 Mon, 20 Mar 2023 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435519 The Tribunal held that the addition of Rs. 4.50 crores under Section 69A of the Income Tax Act was unjustified as the assessee had declared the income under the PMGKY Scheme, paid taxes, and met all scheme requirements. The Tribunal deemed the orders under Sections 154 and 263 invalid, directing deletion of the addition under Section 69A. All appeals by the assessee were allowed. Case-Laws Income Tax Wed, 02 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435519