DIGVIJAY SINGH,DEHRADUN vs. DCIT,CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee for assessment year

153C of the Act. The learned AO, however, did not agree to the contentions of the assessee and proceeded to make two separate additions as unexplained investments made by the assessee in land as under: a. Rs. 1 crore representing two cheques payments of Rs. 50 lakhs each to Sh. Jagat Bhushan Batra. b. Rs. 1 crore representing cash payment

DIGVIJAY SINGH,DEHRADIM vs. DCIT,CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee for assessment year