https://www.taxtmi.com/caselaws?id=60861 The Tribunal allowed the appeal, deleting the additions of Rs. 1,10,000 as unexplained capital, Rs. 40,000 as unexplained gifts, and Rs. 9,000 on account of household expenses. The reassessment proceedings under Section 147(b) were upheld as valid. en-us Mon, 26 Aug 1991 00:00:00 +0530 Sat, 08 Jan 2011 13:29:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60861 The Tribunal allowed the appeal, deleting the additions of Rs. 1,10,000 as unexplained capital, Rs. 40,000 as unexplained gifts, and Rs. 9,000 on account of household expenses. The reassessment proceedings under Section 147(b) were upheld as valid. Case-Laws Income Tax Mon, 26 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60861