This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Assessment proceedings u/s 143(2) are not meant for benefit of assessee
Case Law Details
- Case Name
- DCIT Vs Dinesh Sharma (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008-09
- Courts
- All ITAT, ITAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
The assessment proceedings u/s 143(2) of the Act are not meant for the benefit of the assessee but are for the benefit of Revenue only so that the AO is able to ensure that the assessee has not understated the income or has not computed excessive loss or has not under paid the tax in any manner.
Relevant Text of the ITAT Order is as follows:-
(C.2). The second ground of appeal is in respect of the direction of the Ld.CIT(A) in para 6.1 of her appellate order dated 31.10.2012 wherein the Ld.CIT(A) directed the AO to reduce the taxable income by Rs.79,32,289/-. As a result of...
