MANDA BUILDERS vs. I.T.O.WARD-21,BIKANER

Bench: INDRAJIT MAHANTY,PUSHPENDRA SINGH BHATI

unexplained cash credit? 4. Whether under the facts and circumstances of the case Section 68 of the Act has any application?” 3. Mr. T.K. Satapathy, learned Senior Standing Counsel for the Respondent (Department) points out that as regards the issue concerning Section 147 of the Income Tax Act, 1961 (IT Act), the Assessee should be precluded from urging its since