PR. COMMISSIONER OF INCOME TAX-I, JALANDHAR vs. JOGINDER SINGH CHATHA

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

justice and the non-assessment of incomes taxable under the statute at the hands of the Respondent. (iii) Whether a decision on the finality of the ownership of the transactions in the Swiss Geneva Account in reference can be taken merely on the unexamined, unverified and uninvestigated statement/ documents stating relinquishing of the holdership of the said account