Case Law Details
Case Name : Bhupendra Shantilal Shah Vs DCIT (ITAT Ahmedabad)
Appeal Number : ITA No.733/Ahd/2024
Date of Judgement/Order : 12/11/2024
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Ahmedabad
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Bhupendra Shantilal Shah Vs DCIT (ITAT Ahmedabad)
ITAT Ahmedabad imposed cost of Rs. 5,000 on the assessee due to non-compliance and procedural delay. Accordingly, ex-parte order passed by CIT(A) set aside and matter remitted back to CIT(A).
Facts- During the assessment proceedings, the AO noted substantial cash deposits totalling to Rs.96,25,414/- made in the assessee’s bank accounts during the demonetization period and other times during the financial year. The assessee claimed to have earned commission income of Rs.9,30,500/- in cash. However, no suppor
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