https://www.taxtmi.com/caselaws?id=420968 The Tribunal allowed the assessee's appeals for assessment years 2011-12 and 2013-14, partly on the merits. The reassessment proceedings were not challenged on legal grounds for 2011-12, and the reopening for 2013-14 lacked independent application of mind. The additions of cash deposits and tuition income were accepted based on consistency and lack of contrary evidence. Consequently, the taxation under Section 115BBE became irrelevant due to the favorable decisions on other grounds. The Tribunal dismissed one ground for 2011-12 but allowed the appeals on the other grounds for both assessment years. en-us Wed, 30 Mar 2022 00:00:00 +0530 Mon, 27 Jun 2022 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420968 The Tribunal allowed the assessee's appeals for assessment years 2011-12 and 2013-14, partly on the merits. The reassessment proceedings were not challenged on legal grounds for 2011-12, and the reopening for 2013-14 lacked independent application of mind. The additions of cash deposits and tuition income were accepted based on consistency and lack of contrary evidence. Consequently, the taxation under Section 115BBE became irrelevant due to the favorable decisions on other grounds. The Tribunal dismissed one ground for 2011-12 but allowed the appeals on the other grounds for both assessment years. Case-Laws Income Tax Wed, 30 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420968