Aditya Ashish Patel,Bardoli vs The Income Tax Officer Ward-1, Bardoli, ... on 16 December, 2025
6. Ld. Counsel in this respect has referred to Page 30 to 32, which
is the copy of the statement of the account of the assessee, to show
that the remaining amount of Rs. 30.58 lakhs was received by the
assessee in the next financial year. Under the circumstances, we do
I.T.A No. 1161//SRT/2024 A.Y. 2020-21 4
Aditya Ashish Patel vs. ITO
not find any justification on the part of the lower authorities to
make the impugned addition and the same is accordingly, ordered
to be deleted.