https://www.taxtmi.com/caselaws?id=777396 Reassessment under sections 147/148 was upheld because the reopening was founded on tangible material and the approval under section 151 was granted after due consideration, so the challenge to validity failed. The addition of commission income was also sustained because the reopening material indicated a commission arrangement and payment linked to the assessee, while no request was made for cross-examination of the concerned person or for the seized material. The appeal therefore failed on both the reopening issue and the merits of the addition, and the assessment was upheld. en-us Thu, 09 Jan 2025 00:00:00 +0530 Fri, 29 Aug 2025 08:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777396 Reassessment under sections 147/148 was upheld because the reopening was founded on tangible material and the approval under section 151 was granted after due consideration, so the challenge to validity failed. The addition of commission income was also sustained because the reopening material indicated a commission arrangement and payment linked to the assessee, while no request was made for cross-examination of the concerned person or for the seized material. The appeal therefore failed on both the reopening issue and the merits of the addition, and the assessment was upheld. Case-Laws Income Tax Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777396