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
14)
In this appeal, the contention is advanced by the assessee
that each and every entry qua the deposits of cash has been explained
and the Tribunal was not right in upholding the direction given by the
CIT (Appeals) that addition of peak credit be made in respect of the
deposits made in the bank, since bank pass books
