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The Ito, Ward-2(2)(5), Ahmedabad vs Shri Samir J Shah, Ahmedabad on 22 March, 2023

Again, the Delhi ITAT in the case of Mahaveer Prasad vs. ITO 40 taxman 35 (Del Trib) (Tax Magazine) held that amounts found in the books of accounts of the assessee were in existence much prior to the beginning of the accounting period and therefore the same cannot be treated as income of the assessee during the relevant previous year.
Income Tax Appellate Tribunal - Ahmedabad Cites 11 - Cited by 0 - Full Document

Leelaram Choudhary , Bangalore vs Income Tax Officer, Ward-5(2)(5), ... on 24 July, 2024

Again, the Delhi ITAT in the case of Mahaveer Prasad vs. ITO 40 taxman 35 (Del Trib) (Tax Magazine) held that amounts found in the books of accounts of the assessee were in existence much prior to the beginning of the accounting period and therefore the same cannot be treated as income of the assessee during the relevant previous year.
Income Tax Appellate Tribunal - Bangalore Cites 17 - Cited by 0 - Full Document

August Jewellery Pvt Ltd,Bengaluru vs D.C.I.T., Circle 1(1)(1), Bangalore, ... on 15 December, 2025

Again, the Delhi ITAT in the case of Mahaveer Prasad vs. ITO 40 taxman 35 (Del Trib) (Tax Magazine) held that amounts found in the books of accounts of the assessee were in existence much prior to the beginning of the accounting period and therefore the same cannot be treated as income of the assessee during the relevant previous year.
Income Tax Appellate Tribunal - Bangalore Cites 36 - Cited by 0 - Full Document
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