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Case Law Details

Case Name : Vishal Balwani Vs ITO (ITAT Indore)
Related Assessment Year : 2012-13
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Vishal Balwani Vs ITO (ITAT Indore)

The ITAT Indore, in the case of Vishal Balwani Vs ITO, considered an appeal against the addition made under section 68 of the Income Tax Act, 1961, pertaining to unexplained cash deposits in the bank account amounting to Rs. 33,26,105 for the assessment year 2012-13. The appellant raised several grounds of appeal, challenging the addition made by the Assessing Officer (AO) and confirmed by the Commissioner of Income Tax (Appeal) [CIT(A)].

Initially, the appellant denied depositing any money in the bank account, but later provided an explan

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