The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench consisting of Suchitra Kamble, Judicial Member, and Waseem Ahmed, Accountant Member held that details in return of income which are not correct, filed by the assessee shall be treated as inaccurate particulars. The assessee, Anisha R. Dhanani is an individual. A search was carried out under Section(u/s)…
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