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
10)
It was contended by the assessee before the 1st Appellate
Authority that there were deposits and withdrawals in the respective
bank accounts and cash deposited previously had been withdrawn and
re-deposited again.
11)
The 1st Appellate Authority rejected the stand of the
assessee holding that the assessee had to provide evidence to examine
and determine as regards
