SHRI NARENDRA B. PATEL,,SABARKANTHA vs. THE INCOME TAX OFFICER, WARD-2,, HIMATNAGAR
In the result, the appeal filed by the assessee is partly allowed
ITA 3153/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2011-12
Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 3153/Ahd/2014 िनधा"रण वष"/Asstt. Year: 2011-12 Narendra B. Patel, I.T.O., 592, Pampaliva Vas, Vs. Ward-2, Moyad, Himatnagar. Sabarkantha-383110. Pan: Asupp6989M
For Appellant: Shri Tushar Hemani, Sr. Advocate with Shri Parimalsinh B. Parmar, A.RFor Respondent: Shri Mukesh Jain, Sr.D.R
Section 68Section 69
unexplained cash credit under section 68 of the Act except the sum of Rs. 2 lacs and added the remaining amount of Rs. 46,24,400/- to the total income of the assessee.
A.Y. 2011-12
11
Survey No. 124
12.4 The assessee has purchased the impugned survey number at a price