https://www.taxtmi.com/caselaws?id=70908 The Tribunal upheld the CIT(A)'s decision to delete Rs. 8,50,000 and Rs. 11,111 from the assessee's income. It ruled that the funds in the joint account belonged to Mrs. Yojana, supported by credible evidence and affidavits. The Tribunal dismissed the Revenue's appeal, emphasizing that further inquiry should focus on Mrs. Yojana, not the assessee, based on the evidence presented. en-us Tue, 30 Dec 2003 00:00:00 +0530 Wed, 20 Apr 2011 10:10:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70908 The Tribunal upheld the CIT(A)'s decision to delete Rs. 8,50,000 and Rs. 11,111 from the assessee's income. It ruled that the funds in the joint account belonged to Mrs. Yojana, supported by credible evidence and affidavits. The Tribunal dismissed the Revenue's appeal, emphasizing that further inquiry should focus on Mrs. Yojana, not the assessee, based on the evidence presented. Case-Laws Income Tax Tue, 30 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70908