https://www.taxtmi.com/caselaws?id=345502 The appeal was disposed of in favor of the Assessee, affirming the Tribunal's decision to delete the enhanced income related to concealed jewellery seized and rejecting the Revenue's challenge. The Tribunal found the Assessee's explanations regarding the seized jewellery and travelling expenses satisfactory, noting the independent income sources of family members and the prior taxation of the expenses. The Commissioner of Income Tax's lack of inquiry and unilateral decision-making were criticized, leading to the dismissal of the Revenue's contentions. en-us Thu, 06 Jul 2017 00:00:00 +0530 Tue, 18 Jul 2017 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345502 The appeal was disposed of in favor of the Assessee, affirming the Tribunal's decision to delete the enhanced income related to concealed jewellery seized and rejecting the Revenue's challenge. The Tribunal found the Assessee's explanations regarding the seized jewellery and travelling expenses satisfactory, noting the independent income sources of family members and the prior taxation of the expenses. The Commissioner of Income Tax's lack of inquiry and unilateral decision-making were criticized, leading to the dismissal of the Revenue's contentions. Case-Laws Income Tax Thu, 06 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345502