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

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

7. The claim of the assessee regarding closure of the profile w.e.f. 11.06.2004 was rejected on the ground that closure of profile does not mean closure of bank account, since the said modification was made on 31.07.2004 and therefore, the contention that account having been closed on 11.06.2004 was held to be incorrect. The onus lay upon the appellant under

OM PARKASH vs. COMMISSIONER OF INCOME TAX-1 AAYAKAR BHAWAN JALANDHAR

Bench: MR. JUSTICE TEJINDER SINGH DHINDSA,MR. JUSTICE PANKAJ JAIN