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Case Law Details

Case Name : ACIT Vs Nisha Jain (ITAT Jaipur)
Related Assessment Year : 2017-18
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ACIT Vs Nisha Jain (ITAT Jaipur)

The case of ACIT Vs Nisha Jain, heard by the Income Tax Appellate Tribunal (ITAT) Jaipur, revolves around the addition of Rs. 72 lakh made by the Assessing Officer (AO) concerning cash deposits during the demonetization period. The Revenue challenged the deletion of this addition by the Commissioner of Income Tax (Appeals) [CIT(A)], arguing that incriminating material and statements recorded during the survey indicated these deposits as undisclosed income.

Background of the Case

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