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Case Law Details

Case Name : Zahurahmed Abdulrazzak Valjiwala Vs PCIT (ITAT Ahmedabad)
Related Assessment Year : 2017-18
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Zahurahmed Abdulrazzak Valjiwala Vs PCIT (ITAT Ahmedabad)

In the case of Zahurahmed Abdulrazzak Valjiwala vs. PCIT, the assessee challenged a revision order issued under Section 263 of the Income Tax Act for Assessment Year 2017–18. The Principal Commissioner of Income Tax (PCIT) held that the original assessment was erroneous and prejudicial to the interests of the Revenue due to insufficient examination of cash deposits made during the demonetization period, and alleged non-verification of sundry creditors, which the PCIT considered to be in the nature of unsecured loa

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