https://www.taxtmi.com/highlights?id=79830 Held that assessment order without DIN but separately intimated to assessee is valid as per Supreme Court order. Approval of draft assessment order mentioned, no presumption of mechanical approval. Arguments on satisfaction note, surmises, natural justice dealt with in other grounds. Regarding unaccounted money on flat sales, addition based on seized document and statement not admitting cash receipt by assessee. Cross-examination of person whose statement relied upon not provided, violating natural justice principles as per Supreme Court. Statement after search not sufficient for addition without corroborative evidence. CIT(A) erred in confirming addition. Directed to delete entire addition. Assessee's appeal allowed. en-us Mon, 29 Jul 2024 10:02:30 +0530 Mon, 29 Jul 2024 10:02:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=79830 Held that assessment order without DIN but separately intimated to assessee is valid as per Supreme Court order. Approval of draft assessment order mentioned, no presumption of mechanical approval. Arguments on satisfaction note, surmises, natural justice dealt with in other grounds. Regarding unaccounted money on flat sales, addition based on seized document and statement not admitting cash receipt by assessee. Cross-examination of person whose statement relied upon not provided, violating natural justice principles as per Supreme Court. Statement after search not sufficient for addition without corroborative evidence. CIT(A) erred in confirming addition. Directed to delete entire addition. Assessee's appeal allowed. Highlights Income Tax Mon, 29 Jul 2024 10:02:30 +0530 https://www.taxtmi.com/highlights?id=79830