https://www.taxtmi.com/caselaws?id=390676 The appeal was partly allowed, confirming the addition of Rs. 4,13,747 and deleting the balance. The Tribunal upheld the addition of cash deposits in the bank account to the assessee's income due to the account being in the assessee's name, despite the involvement of another individual. The decision emphasizes the significance of account ownership in determining tax liabilities and the need for accountability in tax assessments. The Tribunal directed the assessee to recover the income tax liability from the other individual involved in the account. en-us Fri, 13 Dec 2019 00:00:00 +0530 Thu, 09 Jan 2020 11:11:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390676 The appeal was partly allowed, confirming the addition of Rs. 4,13,747 and deleting the balance. The Tribunal upheld the addition of cash deposits in the bank account to the assessee's income due to the account being in the assessee's name, despite the involvement of another individual. The decision emphasizes the significance of account ownership in determining tax liabilities and the need for accountability in tax assessments. The Tribunal directed the assessee to recover the income tax liability from the other individual involved in the account. Case-Laws Income Tax Fri, 13 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390676