https://www.taxtmi.com/caselaws?id=798457 Section 292BC treats approvals in assessment proceedings as administrative and supervisory, preventing invalidation for defects in reasons, form, authentication or communication; absence of DIN and clerical inaccuracies therefore did not invalidate section 153D approval. Excess cash found beyond recorded balances was assessable as unexplained money under section 69A despite an erroneous reference to section 69, because the correction neither changed the income source nor caused prejudice requiring a further hearing. The claimed personal-cash explanation lacked a reliable contemporaneous trail. Stock-shortage addition requires fresh factual examination where work-in-process and normal manufacturing loss are supported by quantitative reconciliation and records. en-us Wed, 08 Jul 2026 00:00:00 +0530 Tue, 08 Sep 2026 08:42:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798457 Section 292BC treats approvals in assessment proceedings as administrative and supervisory, preventing invalidation for defects in reasons, form, authentication or communication; absence of DIN and clerical inaccuracies therefore did not invalidate section 153D approval. Excess cash found beyond recorded balances was assessable as unexplained money under section 69A despite an erroneous reference to section 69, because the correction neither changed the income source nor caused prejudice requiring a further hearing. The claimed personal-cash explanation lacked a reliable contemporaneous trail. Stock-shortage addition requires fresh factual examination where work-in-process and normal manufacturing loss are supported by quantitative reconciliation and records. Case-Laws Income Tax Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798457