https://www.taxtmi.com/caselaws?id=238256 The Tribunal allowed the appeal, overturning the addition of Rs. 2,00,000/- as income from an unexplained source. The appellant successfully proved the genuineness of the gift, leading to the deletion of the addition. The Tribunal did not address the validity of the assessment order under sections 147/143(3) or the charging of interest under sections 234A, 234B, and 234C, as the decision on the primary issue resolved the case in favor of the appellant. en-us Fri, 11 Oct 2013 00:00:00 +0530 Fri, 18 Oct 2013 22:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238256 The Tribunal allowed the appeal, overturning the addition of Rs. 2,00,000/- as income from an unexplained source. The appellant successfully proved the genuineness of the gift, leading to the deletion of the addition. The Tribunal did not address the validity of the assessment order under sections 147/143(3) or the charging of interest under sections 234A, 234B, and 234C, as the decision on the primary issue resolved the case in favor of the appellant. Case-Laws Income Tax Fri, 11 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238256