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Case Law Details

Case Name : Jayashri Shrikant Deshmukh Vs ACIT (ITAT Pune)
Related Assessment Year : 2019-20
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Jayashri Shrikant Deshmukh Vs ACIT (ITAT Pune)

Introduction: In a significant ruling by the Income Tax Appellate Tribunal (ITAT) Pune, in the case of Jayashri Shrikant Deshmukh Vs Assistant Commissioner of Income Tax (ACIT), it was held that the provisions of Section 69A of the Income Tax Act would not be applicable if the assessee has a plausible explanation regarding the source of jewellery found during search operations. The tribunal deleted the addition made by the Assessing Officer, marking an important

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