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Case Law Details

Case Name : Prakash Govindbhai Patel Vs ITO (ITAT Ahmedabad)
Related Assessment Year : 2010-11
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Prakash Govindbhai Patel Vs ITO (ITAT Ahmedabad)

ITAT Ahmedabad held that addition under section 69A of the Income Tax Act as unexplained cash credit sustained as assessee furnished no explanation or supporting documents to substantiate the source of cash deposit in the bank account.

Facts- The assessee, Shri Prakash Govindbhai Patel, filed his original Return of Income electronically on March 30, 2012, declaring a total income of Rs. 3,02,200/-. This return was processed under Section 143(1) of the Income Tax Act on June 16, 2012, with no alterations to the

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