Dismissing the appeal of the assessee the Court held that;Failure to explain the source satisfactorily addition was held to be justified ( AY.2005 -06)
Krishan Kumar Sethi v. CIT (2018) 403 ITR 189 / 255 Taxman 193 (Delhi) (HC)
S.68: Cash credits — Deposit in Bank- — Failure to explain the source satisfactorily addition was held to be justified .