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Assessment Quashed Due to Unsigned Notices Under Sections 148/148A
Case Law Details
- Case Name
- DCIT Vs Mahalaxmi Light House (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Delhi
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DCIT Vs Mahalaxmi Light House (ITAT Delhi)
Assessment Quashed Entirely—Notices u/s 148A(b), 148A(d) & 148 Invalid for Want of Digital/Manual Signature; Revenue Appeal Infructuous
Assessee, a partnership firm providing tent & lighting services, faced reassessment on allegation of bogus purchases of ₹68.78 lakh from Zenith Enterprises (entry provider Ankit Karanwal) & under-reported receipts of ₹1.47 crore based on Form 26AS mismatch. AO made additions totalling ₹72,21,918 u/s 69C & difference in receipts. CIT(A) deleted the additions. Revenue appealed;...
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