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
3
7)
The issue arising in the ITA No.64 of 2016 is with regard
to the certain peak credits, which were reflected in the bank pass book
of the assessee.
8)
The Assessing Officer concluded that the assessee had
willfully concealed the true particulars of his taxable income and made
certain additions to the income from the other sources
