https://www.taxtmi.com/caselaws?id=241397 The Tribunal partially allowed the Revenue's appeal, overturning the CIT(A)'s decision to delete the addition of the gift received from the mother's sister's son as the relative did not fall within the statutory definition. The Tribunal remitted the matter back to the Assessing Officer for reevaluation of the loans obtained and cash deposits made by the assessee, citing lack of documentary evidence and procedural irregularities in the appellate process. The Tribunal directed a fresh assessment on these issues for the assessment year 2006-07. en-us Thu, 14 Mar 2013 00:00:00 +0530 Mon, 23 Dec 2013 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241397 The Tribunal partially allowed the Revenue's appeal, overturning the CIT(A)'s decision to delete the addition of the gift received from the mother's sister's son as the relative did not fall within the statutory definition. The Tribunal remitted the matter back to the Assessing Officer for reevaluation of the loans obtained and cash deposits made by the assessee, citing lack of documentary evidence and procedural irregularities in the appellate process. The Tribunal directed a fresh assessment on these issues for the assessment year 2006-07. Case-Laws Income Tax Thu, 14 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241397