have been made. Reliance
on:-
i) Bhaichand 11. Gandhi (1983) 141 ITR 67 (Mum.), PN 72 to 74 of PB, para ... absence
of books of accounts.
i) Bhaichand N. Gandhi (1983) 141 ITR 67 (Mum.), PN 72 to 74 of PB, para
Bombay in the case of CIT
Vs. Bhaichand H. Gandhi (1983) 141 ITR 67 (Mum. ); order of the ITAT, Amritsar in
the case of Satish ... Bombay in the case of CIT
Vs. Bhaichand H. Gandhi (1983) 141 ITR 67 (Mum.) and also the order of the
ITAT, Amritsar
upon the following judgments.
( i) CIT, Poona Vs. Bhaichand H. Gandhi 141 ITR 67 (Bom.)
(ii) Ms. Mayawati Vs. DCIT (ITAT Delhi ... case of CIT, Poona Vs.
Bhaichand H. Gandhi 141 ITR 67 (Bom.) (supra) , the Court was
dealing with
controversy is the decision of the honourable Bombay
High Court in 141 ITR 67, wherein it has been held that that when
monies are deposited ... Asst. CIT (2005) 274 ITR 575 (Jaipur).
18. CIT Poona v. Bhai Chand H. Gandhi (1983) 141 ITR 67 (Bom.)"
5. Matter was remanded
purpose of Section
68 (In CIT, Poona v. Bhaichand H. Gandhi 141 ITR 67 (Born.) but the
additions of Rs.41,35,000-00 were ... ITR 254 and also Hon'ble Bombay High Court in
the case of CIT Vs. Bhaichand H GAndhi 141 ITR 67 (Bom).
However
Bombay in the case of CIT Vs. Bhaichand H. Gandhi (1983) 141 ITR
67 (Mum.) and order of the ITAT, Amritsar in the case ... Bombay in the case of CIT Vs. Bhaichand H.
Gandhi (1983) 141 ITR 67 (Bom) and referring to an earlier order of the
ITAT, Mumbai
jurisdictional High Court decision in the case of
Bhaichand H Gandhi (141 ITR 67) (Bom) in which it is held that
"The pass book ... instructions"
Judgments relied
CIT v/s Bhaichand H Gandhi (141 ITR 67)(Bom)
Smt. Manasi Mahendra Pitka v/s ITO (ITA No. 4223
2017 12
the decision of the honourable Bombay High Court in 141 ITR 67, wherein it has
been held that that when monies are deposited ... where the above decision of the honourable Bombay High Court in 141 ITR 67
was considered. The honourable Bombay High Court noted that in Sudhir
book of account. Relying upon Bhai Chand H. Gandhi vs. CIT 141 ITR 67, 69 (Bom. ); Sunder Lai Jain vs. CIT 117 ITR
Commissioner of Income-Tax, U. P.
reported in 1969 (71) ITR 427; wherein it has been held that, "Even
under the provisions embodied ... Income-Tax, Poona v/s. Bhaichand H. Gandhi
reported in 1983 (141) ITR 67, Anand Ram Raitani v/s.
Commissioner of Income-Tax reported
