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<h1>Delhi High Court Dismisses Petition on Cash Credits in Income Tax Case</h1> <h3>Commissioner Of Income-Tax Versus Orient Enterprises</h3> The High Court of Delhi dismissed the petition seeking reference of questions of law related to cash credits in an income tax case. The Income-tax ... Cash Credits The High Court of Delhi dismissed the petition seeking reference of questions of law related to cash credits in an income tax case. The Income-tax Appellate Tribunal concluded that the burden of proof had been discharged by the assessee based on evidence and confirmatory certificates, despite contradictions in witness statements. The court found no legal question and dismissed the petition.