Case Law Details
Case Name : Dipak Balubhai Patel (HUF) Vs ITO (ITAT Ahmedabad)
Appeal Number : ITA No. 942/Ahd/2023
Date of Judgement/Order : 22/08/2024
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Ahmedabad
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Dipak Balubhai Patel (HUF) Vs ITO (ITAT Ahmedabad)
ITAT Ahmedabad held that invocation of provisions of section 69A of the Income Tax Act unjustified as cash deposits during demonetization period duly recorded in books of account and source of cash deposits duly maintained.
Facts- The assessee is a Karta of HUF.
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