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Section 69 Addition Deleted as Property Investment Was Made in Earlier Year
Case Law Details
- Case Name
- ACIT Vs Biharibhai Gokalbhai Patel (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Ahmedabad
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ACIT Vs Biharibhai Gokalbhai Patel (ITAT Ahmedabad)
ITAT Deletes Section 69 Addition Because Registration Year Is Not Year of Investment; Revenue Appeal Rejected Because Documentary Evidence Explained Investments and Deposits; Section 69 Addition Cannot Survive When Actual Investment Belongs to Earlier Assessment Year; ITAT Upholds Deletion of Unexplained Investment Addition Due to Verified Bank Records.
The Revenue appealed against the order of the Commissioner of Income Tax (Appeals) [CIT(A)] dated 28.11.2025 for Assessment Year (A.Y.) 2016-17, challenging the deletion of ad...
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