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Case Law Details

Case Name : Jatinderpal Singh Vs ITO (ITAT Amritsar)
Related Assessment Year : 2008-09
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Jatinderpal Singh Vs ITO (ITAT Amritsar)

Relying on the decision of ITAT Amritsar in the case of Kulwant Singh v. ITO in ITA No. 519/Asr/2014 dated 19.02.2015 appellant submitted that the credit of the income returned by the assessee should have been allowed from the peak credit balance sustained by the CIT(Appeal). It was submitted that the assessee has opening saving balance, therefore, the same should have been allowed against the peak credit balance sustained by the CIT(Appeal).

ITAT hear

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