2000 (8) TMI 24 - HC - Income Tax

Summary

High Court Delhi dismissed the appeal under section 260A(1) of the Income-tax Act, 1961 for the assessment year 1991-92. The assessment was reopened based on seized documents showing unaccounted cash receipts. The Tribunal upheld additions for amounts received outside the books. The court found no substantial question of law and upheld the Tribunal's decision.