https://www.taxtmi.com/caselaws?id=67141 Assets found with a person not shown to be a member of the assessed HUF could not be added in the hands of that larger HUF, especially where the claimed partition had been accepted and the voluntary disclosure material related to the declarants and their smaller HUFs. The Tribunal also upheld deletion of cash credit additions because the creditors had earlier appeared and admitted lending money, giving the appellate authority a sufficient basis for relief. The plea that the assessment was time-barred was rejected since objections had been filed under section 144B and the relevant period was excludable; the point also was not properly raised below. en-us Wed, 20 Jul 1994 00:00:00 +0530 Wed, 09 Mar 2011 12:31:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67141 Assets found with a person not shown to be a member of the assessed HUF could not be added in the hands of that larger HUF, especially where the claimed partition had been accepted and the voluntary disclosure material related to the declarants and their smaller HUFs. The Tribunal also upheld deletion of cash credit additions because the creditors had earlier appeared and admitted lending money, giving the appellate authority a sufficient basis for relief. The plea that the assessment was time-barred was rejected since objections had been filed under section 144B and the relevant period was excludable; the point also was not properly raised below. Case-Laws Income Tax Wed, 20 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67141