In the result, the appeals for assessment year 2003-04 to 2008-09
Bench: Shri. A. D. Jain & Shri. T.S. Kapoor
69C were furnished, therefore, the benefit of the so called surrender made by Shri K.N. Singh Patel cannot be allowed and the addition of Rs.2,50,000/- made is hereby confirmed, as no evidence for the source of acquisition of these household goods was furnished and the assets have been valued at Rs.10,00,000/- and have been equally considered