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Case Law Details

Case Name : Jai Prakash Sharma Vs ITO (ITAT Jaipur)
Related Assessment Year : 2011-12
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Jai Prakash Sharma Vs ITO (ITAT Jaipur)

Income Tax Appellate Tribunal (ITAT) Jaipur has directed a fresh hearing in the case of Jai Prakash Sharma vs. Income Tax Officer (ITO) concerning the addition of ₹12,06,189 as undisclosed income for the Assessment Year 2011-12. The dispute arose after the revenue department obtained information that Sharma had sold gems and jewelry worth ₹12,06,189, despite no record of such business activity at his firm, M/s. Konark Impex. Based on this information, a notice under Section 148 of the Income Tax Act was issued on April 16, 2015, but Sharm

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