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Case Law Details

Case Name : PCIT (Central) Vs Sanjay Singhal (Delhi High Court)
Related Assessment Year : 2015-16
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PCIT (Central) Vs Sanjay Singhal (Delhi High Court)

Introduction: The recent case of PCIT (Central) vs. Sanjay Singhal before the Delhi High Court delves into the intricate issues surrounding the validity of additions under Section 69A of the Income Tax Act, 1961. The appeal by the revenue challenges the order of the Income Tax Appellate Tribunal (ITAT), which deleted an addition made by the Assessing Officer (AO) concerning undisclosed profit/loss from trading in pulses and menthe on MCX/NCDEX. This analysi

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