https://www.taxtmi.com/caselaws?id=56723 The Tribunal allowed the appeals, deleting the additions from the assessee's assessment for the years 1976-77 and 1977-78. It concluded that M/s Hotel Ganges Limited was responsible for explaining the source of investment in the construction of the hotel building, based on the acceptance of the agreement and expenditure by the company. Consequently, the issues regarding the reference to the Valuation Officer and the setting aside of the assessment were not addressed further. en-us Tue, 15 Mar 1983 00:00:00 +0530 Mon, 06 Dec 2010 14:28:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56723 The Tribunal allowed the appeals, deleting the additions from the assessee's assessment for the years 1976-77 and 1977-78. It concluded that M/s Hotel Ganges Limited was responsible for explaining the source of investment in the construction of the hotel building, based on the acceptance of the agreement and expenditure by the company. Consequently, the issues regarding the reference to the Valuation Officer and the setting aside of the assessment were not addressed further. Case-Laws Income Tax Tue, 15 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56723