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AO Can’t Make Tax Addition Based on Mere DDIT Suspicion Without Evidence
Case Law Details
- Case Name
- ITO Vs Kamalesh Mohandas Lakhwani (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Mumbai
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ITO Vs Kamalesh Mohandas Lakhwani (ITAT Mumbai)
The Income Tax Appellate Tribunal (ITAT) Mumbai recently delivered a significant ruling in the case of ITO vs Kamalesh Mohandas Lakhwani. This case questioned the validity of additions under Section 69B of the Income Tax Act, based solely on suspicious information. Here, we offer a detailed subheading-wise analysis of the case, scrutinizing every aspect to give you a well-rounded understanding.
Detailed Analysis
Grounds for Appeal
The Revenue appealed against the order of the Commissioner of Income Tax (Appeals) which deleted an ...






