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Case Law Details

Case Name : Pipush kumar O Desai Vs CIT (Gujarat High Court)
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Pipush kumar O Desai Vs CIT (Gujarat High Court)

Upon perusal of the relevant record, copies of which have been annexed to the paper book supplied to this court, it is very clear that the assessee had given sufficient details with regard to the sources from which he had purchased the jewellery in question. Upon perusal of the statement giving details with regard to cash inflow, it is very clear that in the beginning of October 1983, the family of the assessee was having cash balance of Rs. 39,939/- and even during the month

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