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Case Law Details

Case Name : Bimal Ravjibhai Patel Vs DCIT (ITAT Ahmedabad)
Related Assessment Year : 2013-14
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Bimal Ravjibhai Patel Vs DCIT (ITAT Ahmedabad)

This case involves an appeal filed by the assessee challenging the order of the Commissioner of Income-tax (Appeals)-11, Ahmedabad, under Section 250 of the Income-tax Act, 1961, for the Assessment Year 2013-14. The primary grounds include disputing the validity of the notice issued under Section 148 and the subsequent assessment initiated under Section 147 of the Act. The assessee also contested the addition of ₹10,50,528, which was calculated by estimating a 12% profit on unaccounted receipts of ₹87,54,402 from the sale of plots.

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