https://www.taxtmi.com/caselaws?id=771816 ITAT Dehradun upheld the reopening of assessment under section 148, finding valid satisfaction as the assessee failed to disclose material facts including advance receipts of Rs. 11,00,000 and agricultural income. The tribunal confirmed additions of Rs. 11,00,000 and Rs. 5,22,185 under section 69A, as the assessee provided no contradictory evidence. CIT(A)'s findings were upheld on all grounds, with the tribunal rejecting claims of non-application of mind despite minor factual recording errors. en-us Fri, 09 May 2025 00:00:00 +0530 Fri, 30 May 2025 09:29:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771816 ITAT Dehradun upheld the reopening of assessment under section 148, finding valid satisfaction as the assessee failed to disclose material facts including advance receipts of Rs. 11,00,000 and agricultural income. The tribunal confirmed additions of Rs. 11,00,000 and Rs. 5,22,185 under section 69A, as the assessee provided no contradictory evidence. CIT(A)'s findings were upheld on all grounds, with the tribunal rejecting claims of non-application of mind despite minor factual recording errors. Case-Laws Income Tax Fri, 09 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771816