Case Law Details
Case Name : ITO Vs Sanjay Mahabir Maheshka (ITAT Mumbai)
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Mumbai
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ITO Vs Sanjay Mahabir Maheshka (ITAT Mumbai)
In a significant development, the Income Tax Appellate Tribunal (ITAT) in Mumbai has ruled in the case of ITO Vs Sanjay Mahabir Maheshka concerning ‘Unexplained Income’ under section 68 of the Income Tax Act. This case has created ripples in the taxation landscape, particularly concerning the sale and purchase of shares through a Demat account.
Background: The Revenue was aggrieved by the CIT(A)’s deletion of
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