Case Law Details
Case Name : B N Public School Vs ACIT (ITAT Delhi)
Appeal Number : ITA No. 1273/Del/2023
Date of Judgement/Order : 18/07/2023
Related Assessment Year : 2017/18
Courts :
All ITAT ITAT Delhi
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B N Public School Vs ACIT (ITAT Delhi)
Introduction: The case of B N Public School vs ACIT (ITAT Delhi) opens a vital discussion concerning the Income Tax laws in India, specifically revolving around section 68 of the Income Tax Act. The decision pronounced on July 18, 2023, deals with the assessment year 2017-18, wherein the appellant challenged the addition of Rs. 37,85,000/- under section 68, raising questions on principles of natural justice and facts in law.
Background:
- Appeal Against Orders by AO and CIT(A): The appeal was filed against the orders passed by the Assessing Officer (AO) and Commissioner of Income Tax (Appeals) [CIT(A)], asserting that they were inadequate and not in consonance with the principles of natural justice.
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