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Smt. Neena Syal Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Reported in : (1999)70ITD62(Chd.)

..... assessee. (f) bidyut prova raha vs. ito (1971) 79 itr 187 (assam) for the proposition that assessment is not vitiated by mentioning a wrong section. (g) cit vs. satnam transport co. (p) ltd. (1973) 92 itr 42 (p&h) for the proposition that the citation of a wrong section in the order will not make it invalid. (h) sewduttroy ..... acquisition of each family member, as stated above. learned counsel further submitted that the assessee, smt. neena syal, was married in january, 1980, and she belonged to a good business family and that she was a graduate. he further referred to p. 87 of apb, where details of various jewellery items are given. it was claimed that out of ..... 183 (del), wherein it was held that where document found at the time of search did not indicate whether figures referred to quantities of money or to quantities of goods, was a dumb document and, therefore, no addition could be made on basis of such document. he further submitted that there were two facets of document found during .....