Case Law Details
Case Name : Shri Shiv Shankar Sharma Vs The Income Tax Officer (ITAT Delhi)
Related Assessment Year :
Courts :
All ITAT ITAT Delhi
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
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.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
One of the few judgements, where Revenue upheld.