https://www.taxtmi.com/caselaws?id=432784 The Tribunal concluded that the assessee is the rightful owner of the gold, supported by credible documentary evidence. The protective addition made by the AO was deleted, and the appeal filed by the assessee was allowed. The Tribunal emphasized the need for procedural fairness and transparency in the assessment process, aligning with the principles laid down by the Hon'ble Gujarat High Court in similar cases. en-us Wed, 11 Jan 2023 00:00:00 +0530 Fri, 13 Jan 2023 07:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432784 The Tribunal concluded that the assessee is the rightful owner of the gold, supported by credible documentary evidence. The protective addition made by the AO was deleted, and the appeal filed by the assessee was allowed. The Tribunal emphasized the need for procedural fairness and transparency in the assessment process, aligning with the principles laid down by the Hon'ble Gujarat High Court in similar cases. Case-Laws Income Tax Wed, 11 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432784