MUKESH RAMCHANDRA PATEL,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1(2),, AHMEDABAD
In the result, the appeal of the assessee is partly allowed for statistical purposes
ITA 1971/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad09 Jan 2020AY 2010-11
Bench: Shri Rajpal Yadav & Shri Waseem Ahmedassessment Year : 2010-11 Mukesh Ramchandra Patel, Deputy Commissioner Of 1397, Patel-Vas, Mithakhali Gam, Vs Income-Tax, Ellisbridge, Ahmedabad-380015 Circle 1(2), Pan : Aggpp 5391 R Ahmedabad अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S N Soparkar, Ar Revenue By : Shri Deelip Kumar, Sr Dr सुनवाई क" तार"ख/Date Of Hearing : 08/01/2020 घोषणा क" तार"ख /Date Of Pronouncement: 09/01/2020
For Appellant: Shri S N Soparkar, ARFor Respondent: Shri Deelip Kumar, Sr DR
Section 132Section 132(4)Section 153ASection 271(1)(c)
275 shall, so far as may be, apply in relation to the penalty referred to in this section.
Explanation.—For the purposes of this section,—
(a) "undisclosed income" means—
(i) any income of the specified previous year represented, either wholly or partly, by any money, bullion, jewellery or other valuable article or thing or any entry in the books