https://www.taxtmi.com/caselaws?id=64758 The Appellate Tribunal ITAT Delhi-D set aside the addition of Rs. 73,000 to the assessee's undisclosed income for the assessment year 1983-84. The Tribunal found that the evidence did not conclusively prove the purchase of the car by the assessee during the relevant year, noting that documents and explanations indicated investments made in a subsequent year. Therefore, the Tribunal ruled in favor of the assessee, overturning the decisions of the Revenue authorities and directing the deletion of the additional amount from the undisclosed income. en-us Wed, 01 Aug 1990 00:00:00 +0530 Wed, 09 Feb 2011 16:43:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64758 The Appellate Tribunal ITAT Delhi-D set aside the addition of Rs. 73,000 to the assessee's undisclosed income for the assessment year 1983-84. The Tribunal found that the evidence did not conclusively prove the purchase of the car by the assessee during the relevant year, noting that documents and explanations indicated investments made in a subsequent year. Therefore, the Tribunal ruled in favor of the assessee, overturning the decisions of the Revenue authorities and directing the deletion of the additional amount from the undisclosed income. Case-Laws Income Tax Wed, 01 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64758