Case Law Details
Case Name : Lalchand P. Dhariwal Vs ITO (ITAT Surat)
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Surat
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Lalchand P. Dhariwal Vs ITO (ITAT Surat)
The issue under consideration is whether the addition made u/s 68 against unexplained creditors will be sustainable in law?
ITAT states that shri Kamlesh Dhariwal, son of the assessee, has filed confirmation in response to notice under section 133(6), which is discernible from Page No. 5 of assessment order. Shri Kamlesh L Dhariwal was having capital of Rs.20, 27, 632 as on 31. 03. 2012 out of which loan of Rs. 18,56,000 was given t
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