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Case Law Details

Case Name : Smt. Anita Jain Vs ACIT (ITAT Jaipur)
Related Assessment Year : 2010-11
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Smt. Anita Jain Vs ACIT (ITAT Jaipur)

ITAT Jaipur held that additions on account of LIC Premia treated as unexplained investment deleted as merely based on rough notings without any substantive evidence.

Facts-

The appeal has been filed by the assessees against the orders of Commissioner of Income Tax (CIT), dated 28-01-2022. The Income Tax Appellate Tribunal (ITAT), Jaipur recognized the rough noting by the assessees as actual transactions and deletes additions on

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