https://www.taxtmi.com/caselaws?id=238009 The appeal challenged the addition of Rs. 16,51,000 under section 69A of the Income Tax Act in the hands of the assessee. The CIT(A) observed that any addition from undisclosed sources should have been in the wife's hands as she acquired the property. The addition made in the husband's hands was deleted due to lack of evidence. Regarding the direction to assess unaccounted payments in the wife's hands under section 150(1), the Tribunal held that such directions affecting third parties should not be issued without proper notice. The direction by the CIT(A) was deemed not in accordance with the law, and the appeal was allowed. en-us Fri, 04 Oct 2013 00:00:00 +0530 Mon, 14 Oct 2013 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238009 The appeal challenged the addition of Rs. 16,51,000 under section 69A of the Income Tax Act in the hands of the assessee. The CIT(A) observed that any addition from undisclosed sources should have been in the wife's hands as she acquired the property. The addition made in the husband's hands was deleted due to lack of evidence. Regarding the direction to assess unaccounted payments in the wife's hands under section 150(1), the Tribunal held that such directions affecting third parties should not be issued without proper notice. The direction by the CIT(A) was deemed not in accordance with the law, and the appeal was allowed. Case-Laws Income Tax Fri, 04 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238009