Section 69A

Section 256, Section 69, Section 69A

Allahabad H.C : Whether, in law and in the circumstances of the case, the Tribunal was justified in holding that the item as mentioned in annexure BM-67 seized at the time of search and seizure operation was the same as appearing in the assessee’s valuation report of May, 1980, and, as such, it stood explained, and whether it is not a case of miscarriage of justice and drawing wrong conclusions from the given facts ?

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High Court Of Allahabad Commissioner Of Wealth Tax vs. B.M. Kanodia (HUF) Sections 69A, 256 Asst. Year1982-83 A.P. Misra, &

Sec. 256(2), Section 256, Section 69, Section 69A

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the CIT (A) had no power to set aside the assessment with a direction to the IAC (Assessment) to redo the same de novo after making full inquiries/investigation into the various aspects of the appellant’s case ?

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High Court Of Delhi CIT vs. B.K. Oil Traders Sections 256(2), 69A Asst. Year 1981-82 Rabinder Nath Pyne, C.J. &

Sec. 256(2), Section 256, Section 69A

Delhi H.C : Whether the Tribunal was justified in assessing the addition of Rs. 69,000 as income from undisclosed sources out of the sum of Rs. 1,40,000 deposited by the assessee with the State Bank of India in the form of high denomination notes of the value of Rs. 1,000 each on 19th Jan., 1978, out of the cash balance of Rs. 1,91,346 in his books of account on the said date ?

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High Court Of Delhi CIT vs. Mahabir Parshad Prem Chand Sections 256(2), 69A N. N. Goswany & P. K. Bahri,

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