https://www.taxtmi.com/caselaws?id=15962 The Tribunal found that additions to the assessee's income lacked evidence linking them to undisclosed sources. It held that taxing the wife's income protectively was unjustified and that the sons earned individually, not as benamis. Relying on an affidavit without allowing cross-examination was deemed erroneous. The Tribunal dismissed Revenue's appeals for the assessment year 1987-88, deeming them infructuous. Emphasizing factual findings and evidence appreciation, the judgment rejected all applications, underscoring adherence to natural justice principles and proper assessment based on substantiated evidence. en-us Tue, 08 Sep 1998 00:00:00 +0530 Mon, 31 Aug 2009 12:26:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15962 The Tribunal found that additions to the assessee's income lacked evidence linking them to undisclosed sources. It held that taxing the wife's income protectively was unjustified and that the sons earned individually, not as benamis. Relying on an affidavit without allowing cross-examination was deemed erroneous. The Tribunal dismissed Revenue's appeals for the assessment year 1987-88, deeming them infructuous. Emphasizing factual findings and evidence appreciation, the judgment rejected all applications, underscoring adherence to natural justice principles and proper assessment based on substantiated evidence. Case-Laws Income Tax Tue, 08 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15962