Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.104/Rjt/2024 ("नधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Hansa Jitendra Haria Vs. Principal Commissioner Of 2, Oswal Colony, Near Rajendra Income Tax Balkrindagan, Jamnagar, Gujarat Jamnagar 361005. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahph4309L (Assessee) (Respondent)
548, 551(All.) In the present case no such circumstances are warranted as in the list of beneficiaries to whom the unaccounted money was routed into their account/books in the garb of Long Term Capital Gain were provided by the said group categorically contains the name and address of the assessee, further the group has categorically admitted that they were