In the result, the appeal of the assessee is dismissed
Bench: Shri Kul Bharat & Dr.B.R.R.Kumar[Through Video Conferencing At New Delhi]
house property and other sources. A search under section 132 of the Income Tax Act, 1961 (“the Act”) has been carried out in the business and residential premises of the Rama/Shakumbari group of cases of Moradabad on 22.09.2011 and as a part of this group, the residential and official premises of the Mittal family and its concerns which were part