JINESH (HUF) vs. THE INCOME TAX OFFICER
In the result, we do not find any merit in this appeal, the same fails
ITA/168/2012HC Karnataka22 Jan 2021
Bench: ALOK ARADHE,R. NATARAJ
Section 143(3)Section 260Section 260ASection 68
unexplained
cash credit liable for taxation and brining into
tax
as
income
from
other
sources
and
consequently passed a perverse order on the
facts and circumstances of the case?
(iv)
Without
prejudice
whether
the
tribunal is justified in law in holding that the
provisions of Section 68 is applicable when the
appellant
has
not
maintained
books
of
accounts
