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ITAT deletes Addition of Cash Deposits from Parents’ Savings & Agricultural Income
Case Law Details
- Case Name
- Vivek Prahladbhai Patel Vs ITO (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Ahmedabad
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Vivek Prahladbhai Patel Vs ITO (ITAT Ahmedabad)
In the case of Vivek Prahladbhai Patel vs Income Tax Officer (ITO), adjudicated by the Income Tax Appellate Tribunal (ITAT) Ahmedabad, a significant dispute arose regarding cash deposits made by the assessee during the period of demonetization. The Additional/Joint Commissioner of Income Tax (Appeals) upheld the addition made by the Assessing Officer under section 69A of the Income Tax Act, 1961. However, the ITAT Ahmedabad, upon careful consideration, reversed this decision.
The crux of the matter lies in the source of the cash deposits made by ...
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