Two agreements with same bank details is reason good enough to to make AO believe that there has been under-assessment of income

HIGH COURT OF PUNJAB AND HARYANA Arun Kumar Goyal Versus Commissioner of Income-tax, Chandigarh IT Appeal NO. 54 OF 2012 (O&M) NOVEMBER 21, 2012 ORDER Surya Kant, J. This order shall dispose of four appeals bearing ITA Nos. 54 to 57 of 2012 out of which ITA Nos. 54 & 55 of 2012 are at the instance of the husband (Arun Kumar Goyal) while ITA No. 56 & 57 of 2012 are by his wife (Smt. Parveen Goyal). The assessees have preferred these appeals against the order(s) dated 17.11.2011 passed by the Income Tax Appellate Tribunal (in short, ‘the ITAT’). Since the...