Case Law Details
Case Name : Vijaykumar Mavjibhai Dodiya Vs. ITO (ITAT Rajkot)
Related Assessment Year : 2009- 10
Courts :
All ITAT
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Vijaykumar Mavjibhai Dodiya Vs. ITO (ITAT Rajkot)
Assessee is a small trader engaged in manufacturing and trading of mechanical iron scale. He filed return of income declaring total income at Rs. 1,47,690/-. This was assessed at Rs. 27,40,320/- after taking into account a deposit of Rs. 25,79,207/- found in the bank statement. Challenge to the addition on which penalty was imposed travelled upto the Tribunal, and the Tribunal considering facts of the case, made addition on the basis of estimated net profit at the rate of 10% of deposit re
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