1977 (10) TMI 79 - AT - Income Tax

Summary

The appeal was against the addition of Rs. 10,000 to the income of the assessee as income from undisclosed sources. The ITAT Patna accepted the appeal, stating that the Department should not reopen the issue after previously accepting the savings of the assessee in earlier years. The addition of Rs. 10,000 was deleted, and the appeal was allowed. (Case: 1977 (10) TMI 79 - ITAT PATNA)