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ITAT Deletes Investment Addition as Bank Records Proved Source of Funds Despite Non-Production of Mother
Case Law Details
- Case Name
- Vikrant Sandal Vs ITO (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11
- Courts
- All ITAT, ITAT Chandigarh
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Vikrant Sandal Vs ITO (ITAT Chandigarh)
The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) partly allowed the appeal filed by the assessee for Assessment Year 2010-11 against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, arising from an assessment framed under Sections 143(3) read with 147 of the Income-tax Act, 1961.
The assessee’s case was reopened through a notice issued under Section 148 on 26 March 2017 to examine investments in purchase of property, cash deposits, and cash payments towards credit card dues. Since the assessee ...
