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Section 153A Additions Sustained Where Incriminating Material Exists: ITAT Ahmedabad
Case Law Details
- Case Name
- Dipaliben M. Shah Vs DCIT (ITAT Ahmedabad)
- 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 Ahmedabad
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Dipaliben M. Shah Vs DCIT (ITAT Ahmedabad)
ITAT Ahmedabad: Section 153A Additions Sustained Where Incriminating Material Exists; Relief Granted for Amounts Already Offered Before Settlement Commission
The Ahmedabad Bench of the ITAT disposed of a batch of four appeals filed by the assessee for AYs 2009-10, 2010-11, 2012-13 and 2015-16. Appeals relating to AYs 2012-13 and 2015-16 were dismissed as not pressed.
For AY 2009-10, the Tribunal held that additions under section 153A could be sustained where incriminating material existed, following the coordinate bench decision in ACIT v. Benefit Tra...
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