https://www.taxtmi.com/caselaws?id=779236 ITAT deleted the Rs.6 lakh addition under s.68, finding the assessee's documentary response on loans acceptable; deletion under s.69A of an alleged unexplained donation was upheld because the AO made the addition without issuing a show-cause or seeking explanation, thereby violating natural justice. The reopening was held invalid as the requisite sanction was not granted by the competent authority, rendering the reassessment proceedings vitiated and quashed. en-us Wed, 27 Aug 2025 00:00:00 +0530 Wed, 01 Oct 2025 09:07:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779236 ITAT deleted the Rs.6 lakh addition under s.68, finding the assessee's documentary response on loans acceptable; deletion under s.69A of an alleged unexplained donation was upheld because the AO made the addition without issuing a show-cause or seeking explanation, thereby violating natural justice. The reopening was held invalid as the requisite sanction was not granted by the competent authority, rendering the reassessment proceedings vitiated and quashed. Case-Laws Income Tax Wed, 27 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779236