Case Law Details
Case Name : K. Rajeswari Vs ACIT (ITAT Chennai)
Appeal Number : ITA No. 487/CHNY/2022
Date of Judgement/Order : 17/02/2023
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Chennai
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K. Rajeswari Vs ACIT (ITAT Chennai)
ITAT Chennai held that as cash deposited by assessee received from petty shop owners on account of sale of its product during demonetization period was not examined by AO during assessment. Accordingly, PCIT rightly passed revision order u/s 26
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