https://www.taxtmi.com/caselaws?id=65974 The Tribunal partially allowed the department's appeal, upholding the validity of the assessment reopening under section 147(a) of the Income-tax Act. It confirmed the taxability of one-fourth of foreign remittances received for a vehicle and brought an additional property income of Rs. 500 to tax. The total addition to the assessee's income was Rs. 7,908 from remittances and Rs. 500 from property income. en-us Sat, 31 Mar 1984 00:00:00 +0530 Sat, 19 Feb 2011 15:45:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65974 The Tribunal partially allowed the department's appeal, upholding the validity of the assessment reopening under section 147(a) of the Income-tax Act. It confirmed the taxability of one-fourth of foreign remittances received for a vehicle and brought an additional property income of Rs. 500 to tax. The total addition to the assessee's income was Rs. 7,908 from remittances and Rs. 500 from property income. Case-Laws Income Tax Sat, 31 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65974