THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SHRI RAJ RAJESHWARI GUPTA,
The appeals are dismissed
ITA/46/2025HC Rajasthan24 Mar 2026
Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA
Section 68
unexplained cash credit, it is open to the Assessing
Officer to hold that it was income of the assessee and
no further burden lies on him to show the source. In
Yadu Hari Dalmia vs. CIT [1980] 126 ITR 48 (Delhi), a
Division Bench of Delhi High Court has observed (page
