https://www.taxtmi.com/caselaws?id=238728 The judgment addressed issues including a defective application rectified during proceedings, reopening of assessment under Section 148 based on unexplained income, validity of notice under Section 148, questions of law raised by the Commissioner of Income Tax, Trust assessment impact on individual assessee's income, and dispute over Trust genuineness. The case involved adding unexplained income to the individual assessee's personal income, challenging reassessment proceedings, and emphasizing proper assessment procedures. The judgment rejected the income tax application under Section 256(2) of the Income Tax Act, highlighting Trust assessment's significance on individual income assessments. en-us Wed, 23 Oct 2013 00:00:00 +0530 Wed, 30 Oct 2013 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238728 The judgment addressed issues including a defective application rectified during proceedings, reopening of assessment under Section 148 based on unexplained income, validity of notice under Section 148, questions of law raised by the Commissioner of Income Tax, Trust assessment impact on individual assessee's income, and dispute over Trust genuineness. The case involved adding unexplained income to the individual assessee's personal income, challenging reassessment proceedings, and emphasizing proper assessment procedures. The judgment rejected the income tax application under Section 256(2) of the Income Tax Act, highlighting Trust assessment's significance on individual income assessments. Case-Laws Income Tax Wed, 23 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238728