Principal Commissioner Of Income Tax Central Kanpur vs. Rajan Rajesh Kumar
The Appeal stands dismissed without being admitted
ITA/12/2024HC Uttarakhand17 Dec 2025
Bench: This Court Being Aggrieved By The Judgment & Order Dated 08.02.2024, Whereby The Appellate Tribunal Was Pleased To Allow The Appeal Of The Respondent. 3.
For Appellant: Mr. Hari Mohan Bhatia, learned counsel
Section 133ASection 151
additions could be made on the
basis of loose papers if the situation so warranted. Secondly,
it is contended that attributing income on the basis of
circumstantial evidence and human probabilities were also
accepted by the Hon’ble Supreme Court, in the case of
Sumati Dayal vs. CIT reported in (1995) 214 ITR 801 and
CIT vs. Durga Prasad More
