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Case Law Details

Case Name : Dineshbhai Muljibhai Patel Vs DCIT (ITAT Ahmedabad)
Appeal Number : ITA No. 307/Ahd/2024
Date of Judgement/Order : 22/11/2024
Related Assessment Year : 2015-16
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Dineshbhai Muljibhai Patel Vs DCIT (ITAT Ahmedabad)

ITAT Ahmedabad held that addition towards undisclosed receipts not sustainable since the amount stand reconciled. Accordingly, order set aside and appeal filed by the assessee allowed.

Facts- The assessee is engaged in the business of electrical work, installation and consultancy in the name of Amal Electricals. The assessment order made by the Assessing Officer u/s.143(3) of the Income Tax Act, 1961 on a total income of Rs.30,95,350/- and addition of Rs.3,19,308/- made on account of undisclosed receipt and

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