M/S D. N. SINGH THROUGH PARTNER DUDHESHWAR NATH SINGH vs. COMMISSIONER OF INCOME TAX
C.A. No.-003738-003739 - 2023Supreme Court16 May 2023
Bench: HON'BLE MR. JUSTICE K.M. JOSEPH
Section 260A
unexplained money, bullion, jewellery
or other valuable articles. Section 69A was inserted
by Amending Act 5 of 1964 and it came into effect w.e.f.
01.04.1964. Both Sections require that the subject
matter of the provisions, viz., investments in the case
of Section 69 and money, bullion, jewellery or other
valuable articles in the case of Section 69A are not
recorded
