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Accommodation entries: Reopening based on mere DDIT (Inv) information is Invalid
Case Law Details
- Case Name
- Allied Engineers and Elastomers Vs ITO (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2009-10
- Courts
- All ITAT, ITAT Mumbai
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Allied Engineers and Elastomers Vs ITO (ITAT Mumbai)
In the case of Allied Engineers and Elastomers Vs ITO-18(1)(1) (ITAT Mumbai), the Income Tax Appellate Tribunal (ITAT) ruled against the Income Tax Officer’s (ITO) decision to reopen the assessment for AY 2009-10. The reopening was challenged by the assessee on the grounds of being invalid and based on insufficient evidence. The ITO had reopened the assessment based on information alleging bogus purchases from M/s Giriraj Enterprises, which were contested by the assessee. The appeal included objections regarding the validity of the reo...
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