PR. COMMISSIONER OF INCOME TAX GURGAON vs. M/S BHARATNET TECHNOLOGY LIMITED

Appeals stands dismissed in limine

Bench: MR. JUSTICE GURMEET SINGH SANDHAWALIA,MS. JUSTICE HARPREET KAUR JEEWAN

unexplained share money received had been added back to the returned income of the assessee vide the said assessment order. The Appellate Authority has also taken into account the decision of the Delhi High Court in Kabul Chawla (supra). 5. On the last date of hearing i.e. 18.10.2023, we had asked counsel for the Revenue whether the judgment in Kabul