THE ACIT, CIRCLE- 1,, RAJKOT-GUJARAT vs. SMT. MANISHABEN N. MASHRU,, RAJKOT-GUJARAT
In the result, appeal of the Revenue in ITA No
ITA 355/RJT/2011[2004-05]Status: DisposedITAT Rajkot04 Jan 2018AY 2004-05
Bench: Shri Pramod Kumar & Shri Rajpal Yadavsr.No.
For Appellant: Shri M.J. Ranpura, CAFor Respondent: Shri Hargovind Singh, CIT-DR
Section 131Section 133ASection 142(1)Section 148Section 271(1)(c)
12A) of the IT Act. There was no case for making the addition u/s68 of the Act on the basis of jotting in impounded documents. Further, the AO has made the addition of admitted income of Rs.36,50,978/- while finalizing the assessment for the assessment year 2005-06. There was no justification for making such a fresh addition
