Case Law Details
Case Name : DCIT Vs Abhipush Properties Pvt. Ltd. (ITAT Ahmedabad)
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Ahmedabad
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DCIT Vs Abhipush Properties Pvt. Ltd. (ITAT Ahmedabad)
Unsigned Third-Party Excel Sheet Can’t Establish On-Money; 153A View Already Formed — Reassessment on Same Facts Treated as Change of Opinion; Additions u/s 69B & 69C Deleted
This Revenue appeal arises from deletion of additions made in reassessment proceedings u/s 147 against Abhipush Properties Pvt. Ltd. for AY 2017-18. The Assessee had originally purchased only an open plot in the Kalhaar Blues & Greens project & this transaction, including the purchase deed, source of funds, bank statements & all related documents, ...
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