https://www.taxtmi.com/caselaws?id=190187 The appeal filed by the assessee challenging the addition of gift amount and the reopening of assessment under section 147 read with section 148 of the I.T. Act, 1961 was successful. The court set aside the Commissioner's order and directed verification of arguments presented during the personal hearing. The Commissioner was instructed to adjudicate all grounds of appeal, granting both parties a fair hearing. The appeal of the assessee was treated as allowed for statistical purposes, with the order pronounced on 22.02.2011. en-us Tue, 22 Feb 2011 00:00:00 +0530 Wed, 08 Feb 2017 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190187 The appeal filed by the assessee challenging the addition of gift amount and the reopening of assessment under section 147 read with section 148 of the I.T. Act, 1961 was successful. The court set aside the Commissioner's order and directed verification of arguments presented during the personal hearing. The Commissioner was instructed to adjudicate all grounds of appeal, granting both parties a fair hearing. The appeal of the assessee was treated as allowed for statistical purposes, with the order pronounced on 22.02.2011. Case-Laws Income Tax Tue, 22 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190187