https://www.taxtmi.com/caselaws?id=38350 The court upheld the validity of notices issued under section 148 of the Income-tax Act, 1961, finding that the Income-tax Officer had complied with the necessary requirements. Additionally, the court justified the addition of income from undisclosed sources, as the petitioner failed to adequately prove the sources of the funds. The court also affirmed the Commissioner's jurisdiction in accepting partial explanations from the assessee. Ultimately, the court dismissed the petitions, confirming the validity of the notices, the income addition, and the Commissioner's decision, without ordering costs. en-us Wed, 15 Dec 1976 00:00:00 +0530 Mon, 05 Apr 2010 16:59:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38350 The court upheld the validity of notices issued under section 148 of the Income-tax Act, 1961, finding that the Income-tax Officer had complied with the necessary requirements. Additionally, the court justified the addition of income from undisclosed sources, as the petitioner failed to adequately prove the sources of the funds. The court also affirmed the Commissioner's jurisdiction in accepting partial explanations from the assessee. Ultimately, the court dismissed the petitions, confirming the validity of the notices, the income addition, and the Commissioner's decision, without ordering costs. Case-Laws Income Tax Wed, 15 Dec 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38350