1983 (8) TMI 2

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..... g that in the absence of any satisfactory proof in that behalf the taxing authorities were perfectly justified in holding that these amounts represented the assessee`s own income from undisclosed sources - - - - - Dated:- 10-8-1983 - Judge(s) : D. P. MADAN., V. BALAKRISHNA ERADI. and V. D. TULZAPURKAR. JUDGMENT The judgment of the court was delivered by TULZAPURKAR J .-We have heard .....

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..... ct No. X of 1965), under the Voluntary Disclosure Scheme (which were accepted by the Commissioner so far as the declarants were concerned) as well as the letters written by the alleged depositors (the two ladies in question) were relevant materials. But when such material was placed before the ITO he desired the assessee to call the two ladies for examination but they were not produced by the asse .....

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