Case Law Details
Case Name : Jitendra Udaylal Jain Vs National Faceless Assessment Centre (NFAC) (ITAT Mumbai)
Appeal Number : ITA No. 2042/MUM/2023
Date of Judgement/Order : 24/11/2023
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Mumbai
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Jitendra Udaylal Jain Vs National Faceless Assessment Centre (NFAC) (ITAT Mumbai)
ITAT Mumbai held that addition under section 68 of the Income Tax Act merely on the basis of information and statement of third party without any tangible material on record is unsustainable in law.
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