1989 (8) TMI 46 - HC - Wealth-tax

Summary

The High Court of Allahabad rejected the application regarding adding amounts found during a search in 1977-78 to the wealth of the assessee for the assessment year 1976-77, as there was no evidence that these amounts were available with the assessee in 1976-77. (Case citation: 1989 (8) TMI 46 - Allahabad High Court)