5 results for “section 68”+ Section 6(1)clear
Sorted by relevance
Bench: MR. JUSTICE GURMEET SINGH SANDHAWALIA,MS. JUSTICE HARPREET KAUR JEEWAN
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. The deposits as such had been made in the financial year 2005-2006 and 2006-2007 and return had not been filed