Case Law Details
Case Name : Abhubhai Nagarbhai Kolipatel Vs ITO (ITAT Ahmedabad)
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Ahmedabad
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Abhubhai Nagarbhai Kolipatel Vs ITO (ITAT Ahmedabad)
Cash Loan Fully Explained Through Verified Land-Compensation Withdrawals- ITAT Ahmedabad Deletes ₹10 Lakh Addition:
In this appeal, Assessee, an illiterate individual residing in a remote village, challenged both the refusal of condonation by CIT(A) & the addition of ₹10,00,000 treated as unexplained income u/s 69. Tribunal condoned the delay after noting that postal communications did not reach Assessee in time, and following the liberal approach mandated in several precedents.
On merits, Tribunal found that the alleged unexplaine...
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