2018 (3) TMI 1411

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..../2018 & CM APPL. 11079- 11082/2018, ITA 344/2018 & 11083- 11086/2018 - -<br>Income Tax<br>MR. S. RAVINDRA BHAT AND MR. A. K. CHAWLA JJ. Present: Mr. Siddharth Garg, Adv. for appellant. Mr. Sanjay Kumar, Jr. Standing Counsel for Revenue. O R D E R The assessee in these appeals questions the order of the ITAT which had upheld the concurrent findings with respect to non-compliance of the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ank. The assessee, of course, disputes that he was ever an attorney and by two letters stated that he was not obliged to fill such consent form as he was in no way involved in those transactions or that he had no connection with the Bank accounts. The AO - as well as the appellate authorities including the ITAT were of the opinion that having regard to the nature and contents of the form, the a....