LATE. SH. GURMAIL SINGH.S/O. LATE SH. LAL SINGH,SRI MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA
Appeals are disposed of in the terms and observation made as above
ITA 57/ASR/2019[2012-13]Status: DisposedITAT Amritsar25 May 2023AY 2012-13
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A
194” -204).
However, he has nowhere mentioned in his statement on oath that which
are the diaries belongs to his son in specific and made a general admission
that balance diaries belong to his son. Similarly, in the statement on oath of
the appellant (Sh. Arshpreet Singh) on the date of survey u/s 133A of the
Act, in answer
