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

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

establish either the ownership of the alleged bank account or the alleged disputed deposits in those accounts to be belonging to the assessee and, thus, it was held that there was no violation of the Double Tax Avoidance Convention (DTAC). It was also recorded that nephew had paid all the taxes on the outstanding amount in the impugned bank account