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Section 153A – Seized material can be relied upon to draw inference that there can be similar transactions throughout period of six years
Case Law Details
- Case Name
- Commissioner of Income-tax-VII Vs Chetan Das Lachman Das (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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HIGH COURT OF DELHI
Commissioner of Income-tax-VII
v/s.
Chetan Das Lachman Das
IT APPEAL NOS. 1788, 1789, 1791, 2021, 2023, 2024 & 2045 OF 2010
AUGUST 7, 2012
JUDGMENT
R.V. Easwar, J.
In these appeals by the Revenue filed under Section 260A of the Income Tax Act, 1961 (‘Act’, for short) the following questions of law were framed by us on 14.05.2012: –
ITA No.
Assessment Year
Question Framed
2021/2010
2000-01
Whether the Income Tax Appellate Tribunal (ITAT) was right in law in deleting the addition of Rs. 40,12,470/- and Rs. 1,05,69,539/- on account of suppresse...
