Case Law Details
Case Name : Shri Shiv Shankar Sharma Vs The Income Tax Officer (ITAT Delhi)
Related Assessment Year :
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All ITAT ITAT Delhi
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Shri Shiv Shankar Sharma Vs ITO (ITAT Delhi)
Learned Counsel for the Assessee also filed copy of the statement of assessee recorded by A.O. under section 131 of the I.T. Act. On consideration of the material on record, no interference is called for in the matter. The statement of assessee recorded by A.O. shows that assessee admitted therein that he has opened this bank account jointly with Shri Mahesh Sharma. However, assessee denied doing any transaction in this bank account.
The assessee admitted in his statement that he knew Shri Mahesh Sharma for the last 4 to 5 years and he was filing hi...
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One of the few judgements, where Revenue upheld.