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ITAT Upholds Principle of Natural Justice, Remands 69A Addition for Fresh Examination
Case Law Details
- Case Name
- Mindspace Ventures Limited Vs ITO (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
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Mindspace Ventures Limited Vs ITO (ITAT Pune)
69A Addition – Corporate Card Payments Not Examined- Justice over Technicalities- Non-Speaking NFAC Order- Tribunal Orders Fresh Assessment Opportunity – Remands to AO
Assessee, a company, did not file return u/s 139(1). Reopening was made u/s 147 based on information that Assessee had paid Rs.2,68,07,425/- towards credit-card bills & earned interest income of Rs.3,66,957/-. AO issued notice u/s 148 on 15.04.2021. Due to non-compliance to statutory notices, AO completed reassessment ex-parte u/s 147 r.w.s. 144 & 144B on 22.05.20...
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