Case Law Details
Case Name : Pankajkumar N. Patel Vs ITO (ITAT Ahmedabad)
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Ahmedabad
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Pankajkumar N. Patel Vs ITO (ITAT Ahmedabad)
In the case of Pankajkumar N. Patel vs. ITO, the Income Tax Appellate Tribunal (ITAT) Ahmedabad addressed an appeal challenging the reopening of assessment and subsequent additions made under Sections 69A and 147/144 of the Income Tax Act, 1961, for the assessment year 2012–13. The assessee contested the validity of reopening the assessment, arguing it was based on speculative inquiries without evidence of income escapement. The appeal also disputed additions of ₹7,02,667 and ₹18,08,774 as unexplained investments under Sec
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