https://www.taxtmi.com/caselaws?id=443966 The Tribunal directed the deletion of additions made under Section 69C for the assessment years 2004-05, 2005-06, and 2006-07 due to unreliable documents and violation of natural justice principles. The addition of a waived loan amount under Section 41 for 2005-06 was deleted as it was utilized for capital expenditure. The issue of assessment framing under Section 143(3) instead of Section 153C for 2006-07 was deemed of academic interest. The appeals for 2004-05 and 2005-06 were allowed, and the appeal for 2006-07 was partly allowed. en-us Wed, 26 Jul 2023 00:00:00 +0530 Thu, 05 Oct 2023 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443966 The Tribunal directed the deletion of additions made under Section 69C for the assessment years 2004-05, 2005-06, and 2006-07 due to unreliable documents and violation of natural justice principles. The addition of a waived loan amount under Section 41 for 2005-06 was deleted as it was utilized for capital expenditure. The issue of assessment framing under Section 143(3) instead of Section 153C for 2006-07 was deemed of academic interest. The appeals for 2004-05 and 2005-06 were allowed, and the appeal for 2006-07 was partly allowed. Case-Laws Income Tax Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443966