Banarsi Lal Malhotra vs DCIT
Validity of reopening assessment-No failure to disclose material facts-AY 1970-71. Reopening of assessment for the reason that the assessee did not explain certain investment in the purchase of agricultural land was inval [LexDoc Id : 295150]
ITAT (Jodhpur)
2003
Anand Traders vs DCIT
Computation of Undisclosed Income-Estimate of income, Investment in unaccountable business-AY 1993-94. The dual estimation of the assessee’s sales based on certain documents found during search indicating unaccounted business transactions an [LexDoc Id : 295149]
Mohan Sons vs ACIT
Genuineness of cash credits-Assessment of creditors to tax-AY 1984-85. The CIT(A) was directed to reconsider the assessee’s contentions that it had filed confirmations from the creditors and that the creditors [LexDoc Id : 292696]