https://www.taxtmi.com/caselaws?id=56427 The ITAT allowed the assessee's appeals in ITA Nos. 1607 & 1608/Ahd/91 and ITA Nos. 1848 & 1849/Ahd/1991. The income from the tailoring work of the assessee's wife was not included in the assessee's income as it was considered capital formation assessment. The income of Sarvodaya Family Trust was also excluded from the assessee's total income due to lack of evidence showing direct benefit to the assessee. Additionally, the interest charged under s. 139(8) and s. 217 was deleted as assessments were framed under s. 147, not warranting such interest. en-us Mon, 28 Jul 1997 00:00:00 +0530 Fri, 03 Dec 2010 16:09:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56427 The ITAT allowed the assessee's appeals in ITA Nos. 1607 & 1608/Ahd/91 and ITA Nos. 1848 & 1849/Ahd/1991. The income from the tailoring work of the assessee's wife was not included in the assessee's income as it was considered capital formation assessment. The income of Sarvodaya Family Trust was also excluded from the assessee's total income due to lack of evidence showing direct benefit to the assessee. Additionally, the interest charged under s. 139(8) and s. 217 was deleted as assessments were framed under s. 147, not warranting such interest. Case-Laws Income Tax Mon, 28 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56427