RENUKA DATLA vs. COMNR. OF INCOME TAX KARNATAKA

cash found from locker : Rs.2,50,000/- v) Interest on debentures not shown in return Rs.3,690/- vi) Unexplained amount received from Bombay: Rs.45,000/- vii) Unexplained investment in acquisition of 8000 shares in Duphar Interfran Ltd. Rs.80,000/- viii) Unexplained investment in acquisition of shares of M/s Techno Pharma Pvt. Ltd., Rs.1,25,000/- ix) Unexplained investment in acquisition

M/S. MANGALAM PUBLICATIONS, KOTTAYAM vs. COMMISSIONER OF INCOME TAX, KOTTAYAM

Bench: This Court & On Leave Being Granted, Civil Appeals Have Been Registered. 3.

disallowances. He submits that for the assessment year 1993–1994, the appellant had maintained complete set of books of account, audited profit and loss account and balance sheet which were duly filed before the assessing officer. Following assessment proceedings, assessing officer passed the assessment order for the assessment year 1993 – 1994 on 27.01.1994 under Section

THE COMMISSIONER OF INCOME TAX JAIPUR vs. PRAKASH CHAND LUNIA (D) THR LRS

Bench: HON'BLE MR. JUSTICE M.R. SHAH

unexplained income, expenditure etc., it can never be said that the same would be brought under Section 37(1) of the Act, despite the fact that the objective behind both the provisions are overlapping with some connection. CIVIL APPEAL NO. 7689-7690 OF 2022 8 Section 115BBE being a subsequent legislation, the true meaning of Section