Rajasthan High Court - Jodhpur
Pr. Commissioner Of Income Tax, Ajmer vs Rajendra Kumar Kabra on 13 February, 2019
Bench: Sangeet Lodha, Dinesh Mehta
HIGH COURT OF JUDICATURE FOR RAJASTHAN
JODHPUR
D.B. Income Tax Appeal No. 138/2018
Pr. Commissioner Of Income Tax, Ajmer
----Appellant
Versus
Rajendra Kumar Kabra
----Respondent
For Appellant(s) : Mr. K.K. Bissa
For Respondent(s) :
HON'BLE MR. JUSTICE SANGEET LODHA
HON'BLE MR. JUSTICE DINESH MEHTA Order 13/02/2019 Following substantial question of law arises for consideration of this Court in the present appeal:-
"Whether on the facts and in the circumstances of the case, the ITAT was justified in deleting the addition of Rs.2,71,94,949/-, made by the A.O. for unexplained deposit in the Bank Account, adopting the peak theory whereas the assessee had failed to produce any evidence to explain the source of deposit and utilization of the withdrawal from the Bank Account?"
Admit. Issue notice to the respondents. (DINESH MEHTA),J (SANGEET LODHA),J 22-skm/-
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