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

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

271(1)(c) of the Act and income was accordingly assessed for the requisite amounts of the deposits, vide order dated 29.04.2015. 6. The Commissioner of Income Tax had dismissed the appeals on 26.12.2018, on the ground that an information was received from the competent authority under DTAC that the assessee was maintaining bank account with HSBC Bank, Geneva