https://www.taxtmi.com/caselaws?id=302800 The appeal was allowed for statistical purposes, and the case was remanded back to the Assessing Officer to apply the peak theory in determining the addition in the hands of the assessee based on the cash deposits and withdrawals in the bank account with Centurion Bank of Punjab. en-us Tue, 20 Aug 2013 00:00:00 +0530 Sat, 18 Jun 2022 12:51:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302800 The appeal was allowed for statistical purposes, and the case was remanded back to the Assessing Officer to apply the peak theory in determining the addition in the hands of the assessee based on the cash deposits and withdrawals in the bank account with Centurion Bank of Punjab. Case-Laws Income Tax Tue, 20 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302800