This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
No Rule 46A Breach When CIT(A) Calls Records Suo-Motu: ITAT
Case Law Details
- Case Name
- ACIT Vs SSP Polymer Limited (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
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
ACIT Vs SSP Polymer Limited (ITAT Delhi)
Rule 46A(4) Power Properly Used: ITAT Delhi (Dehradun Bench) Upholds Deletion of Demonetisation Cash Addition
Delhi ITAT (Dehradun Bench), in ACIT vs. SSP Polymer Ltd. (ITA No.162/DDN/2024, AY 2017-18, order dated 23.12.2025), dismissed the Revenue’s appeal and upheld deletion of ₹2.43 crore addition relating to cash deposits during demonetisation, rejecting the Department’s objection based on Rule 46A.
The assessee-company, engaged in manufacturing and trading of plastic packaging material, had deposited ₹2.53 crore in cash dur...
Author Info
