M/S.ESCORTS EMPLOYEES ANCILLAR vs. ADDL.COMMISSIONER OF INCOME TA
ITR/167/1999HC Punjab & Haryana15 Nov 2019
Bench: MR. JUSTICE AJAY TEWARI,MRS. JUSTICE ALKA SARIN
unexplained
investments/deposits on the basis of examination of seized
records by additions worked out on account of peak investment,
profit on unrecorded sale and interest?.
2. Whether on the facts and in the circumstances of the case, the
ITAT was right in law in computing the addition from
uncounted transactions reflected in loose papers found during
survey U/s 133A