Case Law Details
Case Name : The Commissioner of Income Tax Vs Splender Construction (Delhi High Court)
Appeal Number : ITA No. 1977 of 2010
Date of Judgement/Order : 14/01/2011
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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CIT Vs Splender Construction (Delhi High Court)- When the land which was held as stock in trade for several years is converted into investment just before the sale, it can be said that the assessee did so to pay lesser taxes, and it amounts to furnishing inaccurate particulars, warring levy of penalty . If Merits Successively Rejected, Issue “Not Debatable.
IN THE HIGH COURT OF DELHI AT NEW DELHI
{ITA No. 1977 of 2010}
Judgement delivered on: 14.01.2011
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