https://www.taxtmi.com/caselaws?id=22252 The court dismissed the applications for the assessment years 1983-84 and 1985-86, emphasizing the importance of compliance and substantiation in tax assessments. The court found that unexplained investments, lack of cooperation, and insufficient evidence provided by the assessee were not justified reasons for dismissing additions to income and jewelry ownership issues. The court highlighted the necessity of disclosing income sources and providing substantive evidence, ultimately upholding the Tribunal's decisions despite alleged non-cooperation due to health reasons. en-us Fri, 25 Jan 1991 00:00:00 +0530 Tue, 08 Dec 2009 13:24:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22252 The court dismissed the applications for the assessment years 1983-84 and 1985-86, emphasizing the importance of compliance and substantiation in tax assessments. The court found that unexplained investments, lack of cooperation, and insufficient evidence provided by the assessee were not justified reasons for dismissing additions to income and jewelry ownership issues. The court highlighted the necessity of disclosing income sources and providing substantive evidence, ultimately upholding the Tribunal's decisions despite alleged non-cooperation due to health reasons. Case-Laws Income Tax Fri, 25 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22252