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Case Law Details

Case Name : Bagaria Properties & Investment Pvt. Ltd. Vs. ITO (ITAT Kolkata)
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Bagaria Properties & Investment Pvt. Ltd. Vs. ITO (ITAT Kolkata)

Mr. Shiv Kishan Mohta has in his sworn statement u/s 134 on 10.11.2008, has in response to question no. 3 admitted that the silver items in question belong to him and not to the assessee company. Further on 23.12.2010 he also filed a letter with the Assessing Officer confirming that this silver utensils belong to his family. In support of this contention he also filed a copy of wealth tax returns for the assessment year 2009-10 wherein these

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