Case Law Details
Case Name : Saketkumar Rugnath Tanna Vs DCIT (ITAT Ahmedabad)
Appeal Number : IT(SS)A Nos.338 to 342/Ahd/2019
Date of Judgement/Order : 30/07/2024
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Ahmedabad
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Saketkumar Rugnath Tanna Vs DCIT (ITAT Ahmedabad)
ITAT Ahmedabad held that addition merely on the basis of retracted statement without any incriminating material seized from assessee’s premises is unsustainable in law and liable to be quashed.
Facts- Assessee is an individual and Proprietor of M/s. Saketkumar R
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