https://www.taxtmi.com/caselaws?id=412396 The Tribunal allowed the appeals for the assessment years 2012-13, 2013-14, 2016-17, and 2017-18, directing the deletion of additions made on account of undisclosed household expenses due to the absence of incriminating material and unjustified estimation by the AO. For the assessment year 2018-19, the Tribunal also directed the deletion of the addition, finding no basis for the estimation and noting that the assessment was framed under Section 143(3) without incriminating evidence. The appeals were allowed or partly allowed accordingly. en-us Wed, 30 Jun 2021 00:00:00 +0530 Fri, 17 Sep 2021 09:20:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412396 The Tribunal allowed the appeals for the assessment years 2012-13, 2013-14, 2016-17, and 2017-18, directing the deletion of additions made on account of undisclosed household expenses due to the absence of incriminating material and unjustified estimation by the AO. For the assessment year 2018-19, the Tribunal also directed the deletion of the addition, finding no basis for the estimation and noting that the assessment was framed under Section 143(3) without incriminating evidence. The appeals were allowed or partly allowed accordingly. Case-Laws Income Tax Wed, 30 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412396