https://www.taxtmi.com/caselaws?id=440982 The Tribunal upheld the validity of reopening under sections 147/148, confirmed additions for unexplained investments, and sustained interest charges under sections 234A, 234B, and 234C. The Tribunal dismissed appeals, emphasizing procedural adherence and jurisdictional validity, rejecting claims of lapses. The assessee's contentions on cross-examination were dismissed due to lack of evidence. The Tribunal affirmed lower authorities' decisions, citing relevant case law and statutory provisions. en-us Mon, 06 Mar 2023 00:00:00 +0530 Mon, 31 Jul 2023 06:51:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440982 The Tribunal upheld the validity of reopening under sections 147/148, confirmed additions for unexplained investments, and sustained interest charges under sections 234A, 234B, and 234C. The Tribunal dismissed appeals, emphasizing procedural adherence and jurisdictional validity, rejecting claims of lapses. The assessee's contentions on cross-examination were dismissed due to lack of evidence. The Tribunal affirmed lower authorities' decisions, citing relevant case law and statutory provisions. Case-Laws Income Tax Mon, 06 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440982