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Case Law Details

Case Name : Smt. Renukaben Umedsinh Parmar Vs ITO (ITAT Surat)
Related Assessment Year : 2011-12
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Smt. Renukaben Umedsinh Parmar Vs ITO (ITAT Surat)

The assessing officer made addition by taking his view that assessee is a Government Employee and was maintaining bank account and that a person who is maintaining bank account will not keep such huge cash in hand which is abnormal. The ld.CIT(A) concurred with the finding of assessing officer without giving any specific reasoning. We have noted that assessee has filed sufficient documentary which includes the cash flow statement for relevant previous year, copies of Income Tax Return, computation of he

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