https://www.taxtmi.com/caselaws?id=774807 ITAT Ahmedabad allowed the appeal where the assessee's case was selected for limited scrutiny regarding undisclosed property investments. The tribunal held that since the entire investment was made by the assessee's husband with proper documentation in books of accounts and source details furnished, the investigation should have been conducted in the husband's assessment proceedings. The AO failed to verify creditors' creditworthiness despite suspicions and acknowledged not examining this aspect as it related to the husband's assessment. The assessee successfully discharged the burden of proof by demonstrating the husband made the investments and providing source details. en-us Tue, 03 Jun 2025 00:00:00 +0530 Tue, 15 Jul 2025 08:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774807 ITAT Ahmedabad allowed the appeal where the assessee's case was selected for limited scrutiny regarding undisclosed property investments. The tribunal held that since the entire investment was made by the assessee's husband with proper documentation in books of accounts and source details furnished, the investigation should have been conducted in the husband's assessment proceedings. The AO failed to verify creditors' creditworthiness despite suspicions and acknowledged not examining this aspect as it related to the husband's assessment. The assessee successfully discharged the burden of proof by demonstrating the husband made the investments and providing source details. Case-Laws Income Tax Tue, 03 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774807