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
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 the search, incriminating documents were found
and seized from the residence and business premises of the assessee,
which were then confronted to him. The assessee could not offer proper
reply
