Case Law Details
Case Name : ACIT Vs Shreenarayan Sitaram Mundra (ITAT Ahmedabad)
Appeal Number : I.T. Appeal No. 2878 (Ahd.) of 2013
Date of Judgement/Order : 18/05/2017
Related Assessment Year : 2010-11
Courts :
All ITAT ITAT Ahmedabad
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As per section 271AAA(2)(i), one of the conditions for obtaining relief from the imposition of penalty under section 271AAA is that the assessee in the statement recorded under section 132(4) of the Act admits the undisclosed income and ‘specifies the manner’ in which such income has been derived. Section
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