https://www.taxtmi.com/caselaws?id=55915 The Tribunal allowed the appeal by the assessee, ruling in favor of deleting the addition of Rs. 40,000 as income from undisclosed sources. It admitted the additional grounds raised by the assessee, emphasizing that the subject-matter of the appeal remained the same. The Tribunal found that the cash amount should have been assessed for a different assessment year as per the IT Act provisions, leading to the conclusion that the assessing officer's addition for the later assessment year was erroneous. en-us Thu, 15 Nov 1990 00:00:00 +0530 Tue, 30 Nov 2010 16:31:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55915 The Tribunal allowed the appeal by the assessee, ruling in favor of deleting the addition of Rs. 40,000 as income from undisclosed sources. It admitted the additional grounds raised by the assessee, emphasizing that the subject-matter of the appeal remained the same. The Tribunal found that the cash amount should have been assessed for a different assessment year as per the IT Act provisions, leading to the conclusion that the assessing officer's addition for the later assessment year was erroneous. Case-Laws Income Tax Thu, 15 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55915