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Case Law Details

Case Name : Kamalesh Kantilal Patel Vs ITO (ITAT Pune)
Related Assessment Year : 2017-18
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Kamalesh Kantilal Patel Vs ITO (ITAT Pune)

The Income Tax Appellate Tribunal (ITAT) Pune recently delivered a judgment in the case of Kamalesh Kantilal Patel vs. ITO, clarifying the disclosure requirements for assessees opting for the presumptive taxation scheme. The tribunal held that even under this scheme, taxpayers are obligated to disclose details of cash, bank accounts, stock, and receivables.

The case involved an assessee who declared an income of Rs. 5,55,110 for the assessment year 2017-18. During scrutiny procee

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