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    <title>Section 68 Addition Unjustified: Individual&#039;s Firm Receipts Should Target Partnership Firm, Not Assessee.</title>
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    <description>Assessing Officer is not justified in making addition u/s. 68 of the Act in respect of the amounts received by her from the Firm as a beneficiary - if any proceedings are to be instituted under the Act it is in the case of the partnership firms but not in the case of the assessee. - AT</description>
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      <description>Assessing Officer is not justified in making addition u/s. 68 of the Act in respect of the amounts received by her from the Firm as a beneficiary - if any proceedings are to be instituted under the Act it is in the case of the partnership firms but not in the case of the assessee. - AT</description>
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