Case Law Details
Case Name : Bhaveshkumar Amulakhbhai Sonani Vs DCIT (ITAT Surat)
Appeal Number : ITA No.118/SRT/2022
Date of Judgement/Order : 17/07/2023
Related Assessment Year : 2018-19
Courts :
All ITAT ITAT Surat
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Bhaveshkumar Amulakhbhai Sonani Vs DCIT (ITAT Surat)
ITAT Surat held that seized jewellery within the permissible limit prescribed by CBDT Circular No 1916 dated 11.05.1994 couldn’t be treated as undisclosed jewellery. Accordingly, addition u/s 69A of the Income Tax Act liable
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