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Income Tax Additions Based Only on DRI Allegations Sent Back for Fresh Review by ITAT
Case Law Details
- Case Name
- ITO Vs A.K. Exports (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2002-03
- Courts
- All ITAT, ITAT Chandigarh
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ITO Vs A.K. Exports (ITAT Chandigarh)
In ITO Vs A.K. Exports, the ITAT Chandigarh dealt with multiple appeals filed by the Revenue for Assessment Years 2002-03 and 2005-06 to 2007-08, along with an appeal and cross-objection filed by the assessee. The dispute arose from assessments framed following search action conducted by the Directorate of Revenue Intelligence (DRI), Ludhiana, on 18.03.2005 against the assessee group engaged in manufacturing and export of readymade garments.
The Assessing Officer reopened assessments on the basis of DRI show-cause notices alleging bogus tr...
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