Case Law Details
Case Name : Jatender Singh Marvaha Vs D.DI.T (ITAT Kolkata)
Related Assessment Year : 2011-12
Courts :
All ITAT ITAT Kolkata
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Jatender Singh Marvaha Vs D.DI.T (ITAT Kolkata)
It is an admitted fact that the amount in question to the extent of Rs. 49,00,000/- was seized by the IT Authority. The facts in respect of sale of land, search & seizure operation, issuance of notice u/s. 153A of the Act and filing of return for the A.Y under consideration are undisputed.
It is also not disputed that the amount of sale of said land was lying in the custody and in the account of Government. We find that in response to notice issued u/s. 153A of the Act, the assessee filed his return of inco
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