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Case Law Details

Case Name : Prem Prakash Sethi Vs ACIT (ITAT Delhi)
Related Assessment Year : 2018-19
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Prem Prakash Sethi Vs ACIT (ITAT Delhi)

In the case of Prem Prakash Sethi Vs ACIT (ITAT Delhi), the Income Tax Appellate Tribunal (ITAT) delivered an order granting partial relief to the assessee, Mr. Prem Prakash Sethi, concerning unexplained jewelry and cash discovered during a search. The appeal was filed against the order of the Commissioner of Income Tax (Appeals)-31, New Delhi (CIT(A)), dated September 24, 2021, which arose from the assessment order dated December 31, 2019, passed by the Assessing Officer (AO) under Section 143(3) of the Income Tax Act, 1961,

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