Case Law Details
Case Name : Dr. (Late) S.F.V. Selvaraj Vs DCIT (ITAT Chennai)
Appeal Number : I.T.A. Nos. 868 & 869/Chny/2016
Date of Judgement/Order : 06/07/2022
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Chennai
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Dr. (Late) S.F.V. Selvaraj Vs DCIT (ITAT Chennai)
Held that as the assessee was not able to furnish any evidence to the fact that the seized cash represent accounted income and also assessee has accepted that no proper cash books was maintained. Accordingly, addition u/s 69A sustained and also penalty leviab
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