Addition made In absence of plausible explanation in respect of unaccounted sales is justified

HIGH COURT OF PUNJAB AND HARYANA Harbhajan Singh versus Commissioner of Income-tax-II, Chandigarh IT Appeal No. 17 of 2012 May 7, 2012 JUDGMENT Ajay Kumar Mittal, J This appeal has been filed by the assessee under Section 260A of the Income Tax Act, 1961 (in short “the Act”) against the order dated 27.9.2011 passed by the Income Tax Appellate Tribunal, Chandigarh Bench ‘A’, Chandigarh (hereinafter referred to as “the Tribunal”) in ITA No. 432/CHD/2011 for the assessment year 2007-08 claiming the following substantial questions of law:- R...