Case Law Details
Case Name : Income Tax Officer– 2(1) Vs. Narayan Mali (ITAT Indore)
Appeal Number : ITA No. 248/Ind/2017
Date of Judgement/Order : 12/01/2018
Related Assessment Year : 2009-10
Courts :
All ITAT ITAT Indore
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ITO Vs. Narayan Mali (ITAT Indore)
Assessee has filed all the details of the alleged transaction of sale of agriculture land as well as various rebates and exemptions claimed which have been shown in the income tax return filed by the assessee in the capacity of his HUF. It cannot be presumed that the assessee concealed particulars of income or furnished inaccurate particulars of income because the assessee has shown transaction of sale of agriculture land in the hands of assessee’s HUF as the property in question was ancestral.
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