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        Case ID :
        Income Tax

        Addition of loan creditors u/s. 68 - undisclosed income of the...

        Loan Creditors Added u/s 68 for Undisclosed Income; Investigation Needed on Gold and Silver Transactions Involving Assessee.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Addition of loan creditors u/s. 68 - undisclosed income of the assessee - It is a clear-cut case that somebody else is operating on behalf of the assessee by using his bank account and of course, assessee cannot also be stated to be ignorant of the situation. Therefore, the assessee as well as the person who are trading with the assessee is entering into purchase and sales of gold and silver with some ulterior motive. - This apparently seems to be a case of accommodation entry provider. But deeper and complete investigation leading to beneficiary of the transaction is required. - AT
                                Note: It is a system-generated summary and is for quick reference only.
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