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Showing contexts for: L.K..ADVANI in Kishor Kumar Sachdeva,, vs Acit, Range-I,, on 24 January, 2017Matching Fragments
7. AO assessed the income of the assessee for the block period 01.04.1989 to 31.03.1999 u/s 158BD at Rs.5,06,200/- being income from undisclosed sources by returning the following findings :-
5 ITA No.390/Del./2005
"3. The assessee in his written submissions has accepted some of the transactions and where as some of these have been denied on the pretext that he does not know about these transaction. He has further stated that it is well settled legal position that mere entries or name in the book of third party in the dairies or in a loose papers has no evidential value as held by the Hon'ble Supreme Court in the case of L.K. Advani vs. CBI - (1997) UI DRJ and other and also in case of Shukla & others IAR 1998 SC......................because he himself.