determining undisclosed income, according to which the assessee has
worked out peak cash theory for determining undisclosed income in
respect of unaccounted cash receipts ... submitted that the Ld.CIT(A) erred in
not accepting the peak theory adopted by the assessee and offered as
income by the partners
peak balance. After rejecting the working of
the peak credit furnished by the appellant, the AO himself worked out the combined peak
taking into account ... circumstances, the peak of that money which was
deposited by the appellant on his own account could be assessed under peak credit theory
because entire
Appeal has erred on fact and in law in disallowing peak
credit theory by netting transaction in search record for cash loan taken
and cash ... others /JP/2024
Chandra Mohan Badaya vs. DCIT
peak theory submission made by the assessee was not
considered.
19(h) One Hisab Parchi found wherein
Appeal has erred on fact and in law in disallowing peak
credit theory by netting transaction in search record for cash loan taken
and cash ... others /JP/2024
Chandra Mohan Badaya vs. DCIT
peak theory submission made by the assessee was not
considered.
19(h) One Hisab Parchi found wherein
Appeal has erred on fact and in law in disallowing peak
credit theory by netting transaction in search record for cash loan taken
and cash ... others /JP/2024
Chandra Mohan Badaya vs. DCIT
peak theory submission made by the assessee was not
considered.
19(h) One Hisab Parchi found wherein
Appeal has erred on fact and in law in disallowing peak
credit theory by netting transaction in search record for cash loan taken
and cash ... others /JP/2024
Chandra Mohan Badaya vs. DCIT
peak theory submission made by the assessee was not
considered.
19(h) One Hisab Parchi found wherein
Appeal has erred on fact and in law in disallowing peak
credit theory by netting transaction in search record for cash loan taken
and cash ... others /JP/2024
Chandra Mohan Badaya vs. DCIT
peak theory submission made by the assessee was not
considered.
19(h) One Hisab Parchi found wherein
Appeal has erred on fact and in law in disallowing peak
credit theory by netting transaction in search record for cash loan taken
and cash ... others /JP/2024
Chandra Mohan Badaya vs. DCIT
peak theory submission made by the assessee was not
considered.
19(h) One Hisab Parchi found wherein
Appeal has erred on fact and in law in disallowing peak
credit theory by netting transaction in search record for cash loan taken
and cash ... others /JP/2024
Chandra Mohan Badaya vs. DCIT
peak theory submission made by the assessee was not
considered.
19(h) One Hisab Parchi found wherein
Appeal has erred on fact and in law in disallowing peak
credit theory by netting transaction in search record for cash loan taken
and cash ... others /JP/2024
Chandra Mohan Badaya vs. DCIT
peak theory submission made by the assessee was not
considered.
19(h) One Hisab Parchi found wherein
