Court upholds income additions without evidence in Income-tax Act appeal
Umar Farooqui Versus Commissioner of Income-Tax.
Umar Farooqui Versus Commissioner of Income-Tax. - [2004] 265 ITR 98, 183 CTR 526, 132 TAXMANN 103 The High Court of Rajasthan dismissed the appeal questioning the legality of notices issued under the Income-tax Act, the treatment of certain amounts as undisclosed income, and the validity of additions made to the income without proper evidence. The Court found no substantial legal questions and upheld the Tribunal's decision.