https://www.taxtmi.com/caselaws?id=440120 The appeal was dismissed as ex-parte due to the Appellant's non-appearance and failure to provide evidence. The Commissioner upheld the additions of Rs. 1,27,00,000/- and Rs. 2,54,000/- under section 68 of the Act, as the Appellant did not fulfill the conditions required by law and failed to substantiate their claims. The Appellant's lack of cooperation and inability to prove the legitimacy of the transactions led to the affirmation of the Assessing Officer's decision, resulting in the dismissal of the appeal. en-us Wed, 29 Mar 2023 00:00:00 +0530 Tue, 11 Jul 2023 08:29:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440120 The appeal was dismissed as ex-parte due to the Appellant's non-appearance and failure to provide evidence. The Commissioner upheld the additions of Rs. 1,27,00,000/- and Rs. 2,54,000/- under section 68 of the Act, as the Appellant did not fulfill the conditions required by law and failed to substantiate their claims. The Appellant's lack of cooperation and inability to prove the legitimacy of the transactions led to the affirmation of the Assessing Officer's decision, resulting in the dismissal of the appeal. Case-Laws Income Tax Wed, 29 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440120