RAJAN DHIR vs. PRINCIPAL COMMISSIONER OF INCOME TAX
ITA/64/2016HC Himachal Pradesh02 Aug 2023
Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MR. JUSTICE AJAY MOHAN GOEL
For Appellant: Mr. Vishal Mohan, Senior Advocate, withFor Respondent: Mr. Vinay Kuthiala, Senior Advocate
Section 132Section 132(4)Section 260Section 68
seizure
operations under Section 132 of the Income Tax Act, 1961 on Dhir
Group of which appellant is a member on 10.8.2006 by the
Investigation wing of the Income Tax Department.
5)
The statement of the assessee under Section 132(4) of the
Income Tax Act was recorded by the investigation wing of the Income
Tax Department.
6)
During
