https://www.taxtmi.com/caselaws?id=362229 The High Court upheld the Tribunal's decision and dismissed the Revenue's appeals. It was determined that the Assessing Officer could not re-examine the genuineness of gifts in regular assessment proceedings after already scrutinizing them during block assessment proceedings. The Court emphasized that such reassessment attempts were impermissible, leading to the dismissal of all tax appeals. en-us Wed, 13 Jun 2018 00:00:00 +0530 Wed, 20 Jun 2018 20:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362229 The High Court upheld the Tribunal's decision and dismissed the Revenue's appeals. It was determined that the Assessing Officer could not re-examine the genuineness of gifts in regular assessment proceedings after already scrutinizing them during block assessment proceedings. The Court emphasized that such reassessment attempts were impermissible, leading to the dismissal of all tax appeals. Case-Laws Income Tax Wed, 13 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362229