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Tribunal Dismisses Revenue Appeal Over Time-Barred Reassessment
Case Law Details
- Case Name
- DCIT Vs Rakshit Buildcon Pvt. Ltd. (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Delhi
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DCIT Vs Rakshit Buildcon Pvt. Ltd. (ITAT Delhi)
Reassessment notice held time-barred as per SC in Rajeev Bansal; Revenue appeal dismissed; merits kept open
In this Revenue appeal against Rakshit Buildcon Pvt. Ltd., Tribunal examined both the merits addition relating to alleged bogus loan entries from Aneri Fincap & the legal challenge to the validity of reassessment proceedings. While Revenue pressed that Investigation Wing had identified the lender as a paper entity & that assessee failed to substantiate its claim, assessee invoked Rule 27 of ITAT Rules contending tha...
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