https://www.taxtmi.com/caselaws?id=24323 The High Court upheld the Tribunal's decisions in favor of the assessee, ruling against the Income-tax Officer's estimation of investment in the house and addition of a disputed deposit amount to the assessee's income. The court emphasized the need for proper assessment procedures and the requirement to seek explanations from relevant parties. Both issues were resolved in favor of the assessee, with no costs awarded. en-us Mon, 21 Nov 1988 00:00:00 +0530 Tue, 19 Jan 2010 12:01:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24323 The High Court upheld the Tribunal's decisions in favor of the assessee, ruling against the Income-tax Officer's estimation of investment in the house and addition of a disputed deposit amount to the assessee's income. The court emphasized the need for proper assessment procedures and the requirement to seek explanations from relevant parties. Both issues were resolved in favor of the assessee, with no costs awarded. Case-Laws Income Tax Mon, 21 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24323