2019 (10) TMI 839 - SCH - Income Tax

Unexplained investment u/s 68 - Search proceedings - CIT(A), ITAT and HC concurrently deleted the amounts brought to tax under Section 68 holding that the relevant enquiry based upon the materials furnished by the assessee had not been made HELD THAT - Special Leave Petition is dismissed on the ground of delay as well as low tax effect.