https://www.taxtmi.com/caselaws?id=32933 The High Court upheld the tribunal's decision to add Rs. 20 lacs as an income tax advance to Mr. Bhupendra Chedda by the assessee under Section 69 of the Income Tax Act. The court found that the documentary evidence and implicit admission by the assessee supported the addition, as the onus to prove non-payment was not discharged. Additionally, the court ruled that the assessee had a fair opportunity to present their case, and there was no violation of natural justice or fair play. en-us Tue, 27 Jan 2009 00:00:00 +0530 Thu, 14 May 2026 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32933 The High Court upheld the tribunal's decision to add Rs. 20 lacs as an income tax advance to Mr. Bhupendra Chedda by the assessee under Section 69 of the Income Tax Act. The court found that the documentary evidence and implicit admission by the assessee supported the addition, as the onus to prove non-payment was not discharged. Additionally, the court ruled that the assessee had a fair opportunity to present their case, and there was no violation of natural justice or fair play. Case-Laws Income Tax Tue, 27 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32933