RAJAN DHIR vs. PRINCIPAL COMMISSIONER OF INCOME TAX

Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MR. JUSTICE AJAY MOHAN GOEL

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 in support of genuineness of entries recorded on those documents