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Case Law Details

Case Name : Vandana Dipakbhai Parmar Vs ACIT (ITAT Ahmedabad)
Related Assessment Year : 2018-19
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Vandana Dipakbhai Parmar Vs ACIT (ITAT Ahmedabad)

In the case of Vandana Dipakbhai Parmar vs. ACIT (ITAT Ahmedabad), the Assessee challenged the addition of ₹18,19,630 made under Section 69 of the Income-tax Act, 1961, for the Assessment Year 2018-19. The Assessing Officer (AO) had determined the total income by adding unexplained investments in immovable property (₹13,17,955) and shares (₹5,01,672). The additions were upheld by the Commissioner of Income-tax (Appeals) [CIT(A)] as the Assessee failed to provide sufficient evidence to explain the sources of these inve

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