Case Law Details
Case Name : Jehan Percy Variava Vs ITO (ITAT Surat)
Related Assessment Year : 2017-18
Courts :
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Jehan Percy Variava Vs ITO (ITAT Surat)
In the matter abovementioned ITAT deleted addition made on account of undisclosed cash deposits during demonetization period after observing that assessee has substantiate means of income for depositing cash.
Assessee filed his ITR for AY 2017-18 declaring nil income. The case was selected for scrutiny on the issue of large agricultural income shown in ITR and cash deposits during demonetization period. During assessment, AO recorded that assessee was given several opportunities by issuing show cause notice, to explain the source of ca
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