Case Law Details
Case Name : Ankit Sharma Vs DCIT (ITAT Delhi)
Related Assessment Year : 2019-20
Courts :
All ITAT ITAT Delhi
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Ankit Sharma Vs DCIT (ITAT Delhi)
Addition u/s 69A towards excess jewellery found unsustainable as assessee belonged to wealthy family
Introduction: In the case of Ankit Sharma vs. DCIT, the Income Tax Appellate Tribunal (ITAT) Delhi ruled that the addition made under Section 69A of the Income Tax Act for excess jewelry found during a search operation was unsustainable. The decision was based on the fact that the assessee belonged to a wealthy family, and the jewelry in question was receiv
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