https://www.taxtmi.com/caselaws?id=200763 The Tribunal allowed the appeal, quashed the reassessment proceedings, and deleted the additions made by the AO due to various procedural and jurisdictional errors, including the failure to establish a clear link between gifts received and undisclosed income, the absence of serving mandatory notice u/s. 143(2), lack of proper jurisdiction with the assessing officer, inadequate opportunity provided to the assessee during assessment proceedings, insufficiency of material considered by the CIT(A), and non-compliance with procedural requirements for invoking reassessment jurisdiction. en-us Mon, 04 Jul 2016 00:00:00 +0530 Sat, 21 Apr 2018 06:00:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200763 The Tribunal allowed the appeal, quashed the reassessment proceedings, and deleted the additions made by the AO due to various procedural and jurisdictional errors, including the failure to establish a clear link between gifts received and undisclosed income, the absence of serving mandatory notice u/s. 143(2), lack of proper jurisdiction with the assessing officer, inadequate opportunity provided to the assessee during assessment proceedings, insufficiency of material considered by the CIT(A), and non-compliance with procedural requirements for invoking reassessment jurisdiction. Case-Laws Income Tax Mon, 04 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200763