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2014 (8) TMI 37 - GUJARAT HIGH COURTAdmission of appeal – Undisclosed income on sale of house – Held that:- Tribunal tightly recorded that being one of the seven legal heirs the share of the Assessee in the property was to the extent of 1/7th share, the Tribunal has rightly restricted the addition – there was no reason to interfere with the finding recorded by the Tribunal and consequently restricting the addition – Decided against Revenue. Unexplained investment in house – Held that:- The Tribunal was rightly of the view that the Assessee has filed an explanation but it could not be substantiated by the Assessee or controverted by the Revenue with evidence - The Tribunal has rightly restricted the addition in the facts and circumstances of the case, no error has been committed by the Tribunal restricting the addition – rest of the grounds urged by the revenue are admitted for adjudication - Decided against Revenue.
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