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
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
and he made a surrender of Rs. 2,58,41,912/- for the financial year
