S. 69A : Unexplained money – Cash found – Residential premises of father-in-law- Addition cannot be made in the assessment of the assessee. [ S. 132, 132(4A, 153C, 292C ]
Dharmraj Prasad Bibhuti (2019) 266 Taxman 281/ 311 CTR 969 / ( 2020) 186 DTR 66 /421 ITR 497 (Patna) (HC)