https://www.taxtmi.com/caselaws?id=773629 ITAT Mumbai allowed appellant's appeal for statistical purposes regarding unsecured loan addition under scrutiny assessment u/s 143(3). AO had added amount as third party failed to respond to notice u/s 133(6). Though AO attempted verification through multiple addresses and ward inspector, the party wasn't traceable. Appellant claimed third party's reply was received after assessment completion. ITAT restored matter to AO with directions to issue fresh notice u/s 133(6) at address to be provided by appellant, then re-examine addition u/s 68 per law. en-us Wed, 11 Dec 2024 00:00:00 +0530 Thu, 26 Jun 2025 08:35:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773629 ITAT Mumbai allowed appellant's appeal for statistical purposes regarding unsecured loan addition under scrutiny assessment u/s 143(3). AO had added amount as third party failed to respond to notice u/s 133(6). Though AO attempted verification through multiple addresses and ward inspector, the party wasn't traceable. Appellant claimed third party's reply was received after assessment completion. ITAT restored matter to AO with directions to issue fresh notice u/s 133(6) at address to be provided by appellant, then re-examine addition u/s 68 per law. Case-Laws Income Tax Wed, 11 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773629