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

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

50,000/-. 5. The defence as such in response to the notice dated 22.12.2014 issued under Section 142 (1) of the Act was that he had visited U.K three times in the year 1985, 2006 and 2012 and had not opened any type of account in the U.K or any other country. He was an agriculturist and totally illiterate