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Case Law Details

Case Name : Naranbhai S.Patel. Vs ITO (ITAT Ahmedabad)
Related Assessment Year :
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Brief Facts of the Case

During assessment, the AO found 6 undisclosed bank accounts while scrutinizing the transactions in an undisclosed bank account as the said bank account had transfer entries to other 5 bank accounts.

In addition to assessing the undisclosed income to tax as the assesse was unable to disclose the source of deposit, the AO also levied penalty under section 271(1)(c) based on the peak balance in all the 6 bank accounts amounting to 1,33,400/- fo

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0 Comments

  1. ketan says:

    Dear Sir,

    Govt. made it mandatory for all taxpayer if IT that to show all banks details.

    Pls let me know what if not showing all the banks details.

    BR,

    Ketan

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