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Declared Commission Income Cannot Be Ignored While Examining Cash Deposits: ITAT Agra
Case Law Details
- Case Name
- Anshuman Agarwal Vs ACIT (ITAT Agra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
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Anshuman Agarwal Vs ACIT (ITAT Agra)
In Anshuman Agarwal Vs ACIT, the Income Tax Appellate Tribunal (ITAT), Agra, partly allowed the assessee’s appeal against the order of the Commissioner of Income-Tax (Appeals)/NFAC for Assessment Year 2017-18.
The assessee, a salaried employee earning commission income from property dealing and rental activities, filed his return of income on 15.08.2017 declaring total income of Rs. 28,90,710/-. The case was selected for limited scrutiny under CASS due to large cash deposits during the demonetisation period compared to returned income. T...
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