INDU BALA PORWAL,UDAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRE CIRCLE-1, UDAIPUR, UDAIPUR

In the result, ground no 5, 9 and 11 appeal is also allowed in favor as indicated above

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

VI of the Black Money (Undisclosed Foreign Income and Assets) and imposition of Tax Act, 2015. 18. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in upholding the impugned additions u/s 69 and 69A of the Act in the hands of Appellant on account of alleged unexplained foreign assets. 19. Under