https://www.taxtmi.com/caselaws?id=243318 The appeal filed by the Revenue was partly allowed, with certain issues remitted to the Assessing Officer (AO) for fresh examination. The Tribunal upheld the Commissioner of Income Tax (Appeals) findings on some deposits while remitting others for further scrutiny. The Tribunal found no violation of Rule 46A and dismissed the ground raised by the Revenue. The additions related to unexplained deposits and capital were deleted based on explanations and supporting documentation provided by the assessee, except for one capital addition issue remitted back to the AO for reevaluation. en-us Fri, 24 Jan 2014 00:00:00 +0530 Thu, 30 Jan 2014 08:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243318 The appeal filed by the Revenue was partly allowed, with certain issues remitted to the Assessing Officer (AO) for fresh examination. The Tribunal upheld the Commissioner of Income Tax (Appeals) findings on some deposits while remitting others for further scrutiny. The Tribunal found no violation of Rule 46A and dismissed the ground raised by the Revenue. The additions related to unexplained deposits and capital were deleted based on explanations and supporting documentation provided by the assessee, except for one capital addition issue remitted back to the AO for reevaluation. Case-Laws Income Tax Fri, 24 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243318