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ITAT Dismisses Revenue Appeal on 110 Cr Current Liabilities Dispute
Case Law Details
- Case Name
- DCIT Vs Amtek Transportation Systems Ltd. (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22
- Courts
- All ITAT, ITAT Delhi
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DCIT Vs Amtek Transportation Systems Ltd. (ITAT Delhi)
No Remand Report, No Revenue Case- Ex-Parte Additions Collapse — ITAT Upholds CIT(A)’s Evidence-Based Deletions- — 110 Cr Liability Addition Falls Flat
Revenue challenged deletion of multiple additions made ex-parte by AO relating to difference in sales turnover, trade payables, current liabilities & exceptional charges. AO had framed the assessment without any representation from Assessee & made huge additions solely on the ground that details were not furnished.
Before CIT(A), Assessee filed additional evidences u/r 46A e...
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