SMT. SUMARIBEN R. ODEDARA,PORBANDAR vs. THE INCOME TAX OFFICER, WARD-2(3), PORBANDAR
In the result, the appeal filed by the Assessee is hereby allowed
ITA 288/RJT/2019[2010-11]Status: DisposedITAT Rajkot18 Jan 2023AY 2010-11
Bench: Ms. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)
Section 143(3)Section 148Section 44A
Section 44AF of the Act, the assessee is not required to maintain regular books of accounts. However to prove cash deposits made in State Bank of India account, the assessee could not produce evidences for cash sales made by her. Therefore the Assessing Officer made addition of Rs. 16,53,270/- as unexplained money and added as the income
