https://www.taxtmi.com/caselaws?id=769915 ITAT Ahmedabad upheld the reopening of assessment under section 147 and disallowance of weighted deduction under section 35(1)(ii). The tribunal found the reopening justified based on tangible information regarding the donee providing accommodation entries and the rescission of Central Government approval. The assessee's request for cross-examination was rejected. The CIT(A)'s reasoned order was sustained, and the assessee's appeal was dismissed. en-us Tue, 18 Mar 2025 00:00:00 +0530 Sat, 03 May 2025 08:34:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769915 ITAT Ahmedabad upheld the reopening of assessment under section 147 and disallowance of weighted deduction under section 35(1)(ii). The tribunal found the reopening justified based on tangible information regarding the donee providing accommodation entries and the rescission of Central Government approval. The assessee's request for cross-examination was rejected. The CIT(A)'s reasoned order was sustained, and the assessee's appeal was dismissed. Case-Laws Income Tax Tue, 18 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769915