https://www.taxtmi.com/caselaws?id=209314 A concluded assessment status cannot be reopened in limited set-aside proceedings without fresh material, so the assessee's Hindu Undivided Family status remained valid and the additions had to stay in that status. Agricultural receipts were accepted only partly on a verifiable basis, so a small portion was treated as income from other sources while the balance was accepted as agricultural income. Additions for unexplained investments failed where accumulated capital, prior accepted income and other available funds reasonably explained the investments, and deemed interest on loans and advances was deleted because no agreement or factual basis showed that interest had accrued. en-us Mon, 22 Feb 2010 00:00:00 +0530 Wed, 24 Jul 2013 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209314 A concluded assessment status cannot be reopened in limited set-aside proceedings without fresh material, so the assessee's Hindu Undivided Family status remained valid and the additions had to stay in that status. Agricultural receipts were accepted only partly on a verifiable basis, so a small portion was treated as income from other sources while the balance was accepted as agricultural income. Additions for unexplained investments failed where accumulated capital, prior accepted income and other available funds reasonably explained the investments, and deemed interest on loans and advances was deleted because no agreement or factual basis showed that interest had accrued. Case-Laws Income Tax Mon, 22 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209314