Case Law Details
Case Name : G. Elumalai Vs DCIT (ITAT Chennai)
Related Assessment Year : 2020-21
Courts :
All ITAT ITAT Chennai
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G. Elumalai Vs DCIT (ITAT Chennai)
In the case of G. Elumalai vs. DCIT heard by the Income Tax Appellate Tribunal (ITAT) in Chennai, the key issue centered on the seizure of cash amounting to Rs. 27,74,000 found in Elumalai’s possession during by-elections in the Vellore Parliamentary Constituency. The Assessing Officer sought to ascertain the nature and source of this cash, but Elumalai was unable to provide sufficient evidence. Consequently, the Assessing Officer added the entire amount to Elumalai’s income, a decision later modified by the Commissioner of Income Tax
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