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Case Law Details

Case Name : Suni Agarwal (HUF) Vs ACIT (Telangana High Court)
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Sunil Agarwal (HUF) Vs ACIT (Telangana High Court)

In the case of Sunil Agarwal (HUF) vs. Assistant Commissioner of Income Tax, the Telangana High Court addressed the issue of undisclosed investments in shares made during a block period of assessment under the Income Tax Act. The case arose from a search and seizure operation conducted in January 2003, during which the authorities found share certificates in the name of the assessee, Sunil Agarwal, and his family members. These shares were issued by M/s. Jivika Leasing and Finance Limited, and the assessee was unable to substantiat

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