Case Law Details
Case Name : Shah Mahendrakumar Mafatlal HUF Vs ITO (ITAT Ahmedabad)
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Ahmedabad
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Shah Mahendrakumar Mafatlal HUF Vs ITO (ITAT Ahmedabad)
Reopening Based on Incorrect “Accommodation Entry” Information Quashed: ITAT Ahmedabad
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) allowed the assessee’s appeals for AYs 2014-15 and 2015-16, holding that the reassessment proceedings under section 147 were invalid as they were initiated on the basis of factually incorrect and unsubstantiated information regarding alleged accommodation entries.
The assessm
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