Delhi H.C : the appellant and other joint account holders had an over draft facility and the amounts withdrawn were for construction of a building belonging to the three joint account holders and the surplus money, when not required, was re-deposited.

High Court Of Delhi Late Sh. Dinesh Kumar Jain Vs. Pr.CIT Section 260A, 69A Sanjiv Khanna & Chander Shekhar, JJ. Income Tax Appeal No. 468/2018 & CM No.15412/2018 8th August, 2018 Counsel appeared: C. S. Aggarwal, Senior Advocate with Prakash Kumar, Advocate for the Petitioner.: Raghvendra Singh, Advocate for the Respondent Sanjiv Khanna, J. (Oral) The…

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