https://www.taxtmi.com/caselaws?id=148314 The Tribunal upheld the CIT(A)'s decision to assess income in the hands of late Shri S.P. Goyal instead of the assessee, dismissing all Revenue appeals and confirming deletions of additions made by the AO related to telephone expenses, capital introduction, unexplained expenditure on customs duty, unexplained investment in purchases, and unmatured transactions. The protective assessments by the AO were also deleted, with the Tribunal affirming the CIT(A)'s rulings without remand for further consideration. en-us Fri, 14 Sep 2007 00:00:00 +0530 Thu, 25 Apr 2013 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148314 The Tribunal upheld the CIT(A)'s decision to assess income in the hands of late Shri S.P. Goyal instead of the assessee, dismissing all Revenue appeals and confirming deletions of additions made by the AO related to telephone expenses, capital introduction, unexplained expenditure on customs duty, unexplained investment in purchases, and unmatured transactions. The protective assessments by the AO were also deleted, with the Tribunal affirming the CIT(A)'s rulings without remand for further consideration. Case-Laws Income Tax Fri, 14 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148314