https://www.taxtmi.com/caselaws?id=770059 ITAT Mumbai set aside CIT(A) orders for four assessment years regarding additions under section 69A due to reopening of assessment. The authorities failed to provide materials specifically referring to the assessee and income escapement. In absence of foundational material for the impugned orders, the Tribunal found it difficult to adjudicate legal and merit grounds. All contested issues were restored to AO for fresh examination with directions to furnish basis materials for additions and provide adequate hearing opportunity to the assessee. en-us Wed, 02 Apr 2025 00:00:00 +0530 Tue, 06 May 2025 09:58:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770059 ITAT Mumbai set aside CIT(A) orders for four assessment years regarding additions under section 69A due to reopening of assessment. The authorities failed to provide materials specifically referring to the assessee and income escapement. In absence of foundational material for the impugned orders, the Tribunal found it difficult to adjudicate legal and merit grounds. All contested issues were restored to AO for fresh examination with directions to furnish basis materials for additions and provide adequate hearing opportunity to the assessee. Case-Laws Income Tax Wed, 02 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770059