https://www.taxtmi.com/caselaws?id=463331 ITAT JAIPUR held that procedural defects by the AO do not render the assessments void, but several specific additions were deleted. Additions based on statements recorded under s.131 (and later retracted by the assessee) could not be sustained; assessments under s.68 relating to loans were deleted. The tribunal rejected the plea that approval under s.153D was invalid for want of DIN (relying on the SC position). The CIT(A) could not invoke s.69A in appeal where the AO had examined evidence and treated the receipts as business income; appellate confirmation by applying a different charging section was not permissible. en-us Wed, 26 Feb 2025 00:00:00 +0530 Mon, 25 Aug 2025 19:30:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463331 ITAT JAIPUR held that procedural defects by the AO do not render the assessments void, but several specific additions were deleted. Additions based on statements recorded under s.131 (and later retracted by the assessee) could not be sustained; assessments under s.68 relating to loans were deleted. The tribunal rejected the plea that approval under s.153D was invalid for want of DIN (relying on the SC position). The CIT(A) could not invoke s.69A in appeal where the AO had examined evidence and treated the receipts as business income; appellate confirmation by applying a different charging section was not permissible. Case-Laws Income Tax Wed, 26 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463331