assessee in support of his contentions have filed a photocopy of the
passport indicating the dates of departure and arrival of the assessee
from ... held that acceptance of explanation furnished should be the
rule and refusal, an exception. The relevant extract of the judgment is
reproduced herein below
Arshad Aziz was actually engaged in a retail trading business,
therefore, refused to accept the said claim of the assessee. Rather, the
CIT(A) observed ... assessee had
also not placed on record the copy of the passport of Mr. Arshad Aziz
which could go to prove that he was available
Vimla J Gurnani, Mumbai vs Department Of Income Tax on 16 September, 2016
IN THE
Dcit 5(2), Mumbai vs National Aviation Company Of India Ltd ( ... on 19 July, 2019
Lahoti Overseas Ltd, Mumbai vs Department Of Income Tax on 30 March, 2016
आयकर अपील
Dcit Cen Cir 2, Mumbai vs Department Of Income Tax on 25 April, 2016
आयकर
Mrs. Renu Tikamdas Tharani, Mumbai vs Dcit (It)-4(2)(1), Mumbai on 16 July
Mr. Yashovardhan Birla, Mumbai vs Cit (A)-51, Mumbai on 3 September, 2021
THE INCOME
Dcit Central Circle -1(2) , Mumbai vs Shri. Raj Hiten Parikh, Mumbai on 21 March
Himatlal N. Jhaveri vs Seventh Income-Tax Officer on 26 August, 1985
Equivalent citations: [1986
