Case Law Details
Case Name : Shree Radhey Technologies (P) Ltd. Vs ACIT (ITAT Delhi)
Appeal Number : ITA No.3227/DEL/2013
Date of Judgement/Order : 06/04/2018
Related Assessment Year : 2005-06
Courts :
All High Courts ITAT Delhi
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Shree Radhey Technologies (P) Ltd. Vs ACIT (ITAT Delhi)
In the instant case the books of account or documents did not belong to the assessee and therefore, the AO was not justified in initiating action against the assessee under section 153A read with section 153C. The hand written paper i.e. page no. 35 does not fall within the meaning of books of accounts or document and does not belong to the assessee, hence, the proceedings U/s 153C would not have been invoked against the assessee.
FULL TEXT OF THE ITAT JUDGMENT
This appeal has been filed by the assessee against the order dated 11/03/2013 passed by CIT(A)-XXXIII, New Delhi.
2. The grounds of appeal are as under:-
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.