https://www.taxtmi.com/caselaws?id=769519 The SC/Tribunal examined a tax dispute involving an auto-rickshaw driver's bank account with large transactions. The Tribunal found the Assessing Officer's tax addition unjustified, ruling that the assessee was a nominal account holder paid a fixed monthly commission. The court deleted the tax addition, emphasizing the need for proper investigation into the actual business operators and adherence to principles of natural justice. en-us Mon, 21 Apr 2025 00:00:00 +0530 Sat, 26 Apr 2025 08:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769519 The SC/Tribunal examined a tax dispute involving an auto-rickshaw driver's bank account with large transactions. The Tribunal found the Assessing Officer's tax addition unjustified, ruling that the assessee was a nominal account holder paid a fixed monthly commission. The court deleted the tax addition, emphasizing the need for proper investigation into the actual business operators and adherence to principles of natural justice. Case-Laws Income Tax Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769519