Held that the CIT(A) followed the order of Settlement Commission on similar circumstances in earlier and succeeding year and estimated the undisclosed professional income. Order of CIT (A) is affirmed. (AY. 2013-14)
Dy. CIT v. Dr. Baljit Kaur (Mrs.) (2021) 92 ITR 385/ 215 TTJ 599 (Chd.)(Trib.)
S. 133A : Power of survey-Income from undisclosed source-Unaccounted professional income-Double addition-Followed order of Settlement Commission-Deletion of addition is held to be justified. [S. 245D(4)]