ARJUNSINH HARISINH THAKOR,SURAT vs. INCOME TAX OFFICER, BARDOLI

In the result, grounds No

Bench: Shri Pawan Singh(Physical Hearing) Arjunsinh Harisinh Thakor, I.T.O., 1 Thakor Niwas, Zanda Chowk, Ward-1, Vs. Tarasadi Road, Kosamba, Bardoli. Surat-394120. Pan No. Aabpt 1270 G Appellant/ Assessee Respondent/ Revenue

69D whether the income is offered by the assessee in the return of income or assessment is made by Assessing Officer under these Sections. The amendment was brought to plug the loophole of taxing the unexplained cash in demonetized currency. The argument of assessee that the amendment brought by legislation is in contradiction with law and policy of taxation