Case Law Details
Case Name : ACIT Vs. Rajiv Nayar (ITAT Delhi)
Appeal Number : ITA No. 224/Del/2014
Date of Judgement/Order : 26/03/2018
Related Assessment Year : 2009-10
Courts :
All ITAT ITAT Delhi
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ACIT Vs. Rajiv Nayar (ITAT Delhi)
The brief facts of the case are that appellant is a senior Advocate of Hon’ble Delhi High Court. He filed his return of income on 30.07.2009 at Rs. 10,77,55,060/-. During the course of assessment proceedings it was found by the ld AO that the TDS certificates shows higher gross receipts then what is shown in the return of income and profit and loss account. Because of the difference in the gross receipt between the two documents the Ld. Assessing Officer made an addition of Rs. 3,57,87,719/- which was deleted by the Ld. CIT (
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