Undisclosed income u/s 68 - Genuineness of Gift - Tribunal erred in law in dismissing the appeal only on...

Undisclosed income u/s 68 - Genuineness of Gift - Tribunal erred in law in dismissing the appeal only on the ground that since the 3rd Member had agreed with the Accountant Member, the appeal deserves to be dismissed. The question of genuineness of gifts in view of the opinion of the 3rd Member was not considered on merits and was thus still open - matter remanded back - HC .....

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