https://www.taxtmi.com/caselaws?id=240104 The Tribunal allowed the assessee's appeal, highlighting the lack of sufficient evidence to support the addition related to the alleged gift and the failure to produce the donor for cross-examination. The Tribunal emphasized the importance of due process and cited precedents to support its decision. The appeal was filed within the stipulated time, with the Tribunal condoning the delay due to reasonable cause. The decision was rendered on 8.2.2013. en-us Fri, 08 Feb 2013 00:00:00 +0530 Sat, 09 Nov 2013 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240104 The Tribunal allowed the assessee's appeal, highlighting the lack of sufficient evidence to support the addition related to the alleged gift and the failure to produce the donor for cross-examination. The Tribunal emphasized the importance of due process and cited precedents to support its decision. The appeal was filed within the stipulated time, with the Tribunal condoning the delay due to reasonable cause. The decision was rendered on 8.2.2013. Case-Laws Income Tax Fri, 08 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240104