https://www.taxtmi.com/caselaws?id=168910 The Tribunal allowed the assessee's appeal partly by deleting the addition of Rs. 83,00,000 made on a protective basis under section 143(3) due to procedural non-compliance and lack of corroborative evidence. The addition of Rs. 2,00,000 as income from a gift was confirmed as the assessee had accepted this addition before the Assessing Officer. The Tribunal's decision resulted in the deletion of the larger addition while upholding the smaller one. en-us Thu, 22 Mar 2012 00:00:00 +0530 Mon, 10 Jul 2017 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168910 The Tribunal allowed the assessee's appeal partly by deleting the addition of Rs. 83,00,000 made on a protective basis under section 143(3) due to procedural non-compliance and lack of corroborative evidence. The addition of Rs. 2,00,000 as income from a gift was confirmed as the assessee had accepted this addition before the Assessing Officer. The Tribunal's decision resulted in the deletion of the larger addition while upholding the smaller one. Case-Laws Income Tax Thu, 22 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168910