Case Law Details
Case Name : Shiva Goods Carrier Pvt Ltd Vs DCIT (ITAT Lucknow)
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Lucknow
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Shiva Goods Carrier Pvt Ltd Vs DCIT (ITAT Lucknow)
ITAT Lucknow held that addition towards cash deposited during demonetization period as unexplained deposit under section 68 of the Income Tax Act set aside for de novo proceedings.
Facts- In the case of M/s Shiva Goods Carrier Pvt. Ltd., assessment order was passed u/s. 143(3) of the Income Tax Act, 1961 whereby the assessee’s total income was determined at Rs.81,80,860/- as against returned income of Rs.34,20,860/-. In
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