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ITAT Rajkot Deletes ₹65 Lakh Addition Against Farmer, Accepts Compensation as Source
Case Law Details
- Case Name
- Arjan Lila Goraniya Vs ITO (ITAT Rajkot)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Rajkot
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Arjan Lila Goraniya Vs ITO (ITAT Rajkot)
Farmer Wins Against Unexplained Investment- Consistency Applied: When Brother’s Addition Deleted, Assessee Also Gets Relief- Compensation from Reliance Infrastructure Accepted as Source – ITAT Grants Full Relief
Introduction
This case involves an appeal filed by Arjan Lila Goraniya against the Assessing Officer’s (AO) addition of Rs. 65,20,805, treated as unexplained investment under section 69 of the Income Tax Act, 1961. The appellant challenged the order of the CIT(A), which had upheld the addition based on the assessee’s alleged unexplained ...
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