https://www.taxtmi.com/caselaws?id=277332 The Tribunal allowed the appeal, setting aside the order of the CIT(A) and quashing the addition of Rs. 6,84,000 made under Section 68. The Tribunal emphasized that the addition was not sustainable under Section 68 as the bank account could not be considered as "books" of the assessee. Additionally, the Tribunal highlighted the need to consider the unique circumstances of the assessee, including his physical disability and dependency on family, while making assessments. The appeal was allowed, and the addition was directed to be deleted. en-us Fri, 23 Mar 2018 00:00:00 +0530 Sat, 01 Dec 2018 12:35:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277332 The Tribunal allowed the appeal, setting aside the order of the CIT(A) and quashing the addition of Rs. 6,84,000 made under Section 68. The Tribunal emphasized that the addition was not sustainable under Section 68 as the bank account could not be considered as "books" of the assessee. Additionally, the Tribunal highlighted the need to consider the unique circumstances of the assessee, including his physical disability and dependency on family, while making assessments. The appeal was allowed, and the addition was directed to be deleted. Case-Laws Income Tax Fri, 23 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277332