Case Law Details
Case Name : Manan Kiritbhai Shah Vs ITO (ITAT Ahmedabad)
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Ahmedabad
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Manan Kiritbhai Shah Vs ITO (ITAT Ahmedabad)
The Income Tax Appellate Tribunal (ITAT) Ahmedabad partly allowed the appeal filed by Manan Kiritbhai Shah against the order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2017-18. The case concerned the unexplained cash deposits made by the assessee during the demonetization period, which were treated as unexplained investment under Section 69A of the Income-tax Act. The ITO initially assessed the total income at Rs. 19,63,683, based on unexplained deposits in the bank acco...
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