Case Law Details
Case Name : ACIT Vs Atul Kumar Gupta (ITAT Delhi)
Appeal Number : ITA No. 1931/Del./2020
Date of Judgement/Order : 17/02/2023
Related Assessment Year : 2011-12
Courts :
All ITAT ITAT Delhi
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ACIT Vs Atul Kumar Gupta (ITAT Delhi)
ITAT Delhi held that addition is made on the basis of documents found from the separate search at another person. Accordingly, assessment should have been done under section 153C of the Income Tax Act and not under section 153A of the Income
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