Case Law Details
Case Name : Harjeet Singh Vs ITO (ITAT Delhi)
Appeal Number : ITA No. 2013/DEL/2015
Date of Judgement/Order : 12/11/2018
Related Assessment Year : 2005-06
Courts :
All ITAT ITAT Delhi
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Harjeet Singh Vs ITO (ITAT Delhi)
It can be seen that the Assessing Officer has proceeded on wrong assumption fact. The amount of Rs. 10 lacs is not supported by any cheque number whereas the allegation is that the assessee has received accommodation entry from Sh. Gupta through cheque. In my considered opin
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